ESM4140 - Particular occupations: entertainment industry – musicians – orchestral players
General guidance about the status of musicians is at
ESM4121.
It should however be noted that musicians will usually be
liable for Class 1 NICs However, because of their particular
contractual arrangements Session Musicians and their deputies are
normally self-employed and not subject to the special NIC treatment
at ESM4147.
Reserved self-employed status (see
ESM4122) may be available to a musician
engaged under a contract of employment where the necessary
conditions are met. These are explained in the concession itself.
The status of orchestral players can give rise to problems
because of the variety of contracts and circumstances under which
they are engaged. The main situations are as follows:
- Musicians engaged to play at musicals, pantomimes and other
theatrical performances are covered by the guidance at
ESM4121.
- Musicians engaged under 'first call' or 'guarantee' contracts
are self- employed for tax purposes but the majority will be
subject to the special NIC treatment at ESM4147. These are
contracts which
- give the orchestra the right to call on their services, but
- limit this demand so that they may undertake other work, and
- pay them separately for each performance.
- Musicians who are shareholders in the major London Orchestras
(London Philharmonic, London Symphony, New Philharmonia and Royal
Philharmonic) are self-employed. The members run these orchestras
themselves.
- Generally, orchestral players who are paid separately for each
performance and are not guaranteed a minimum amount of work by an
orchestra may be treated as self-employed.
- Musicians who are not within b. - d. above and are permanent members of major orchestras are generally chargeable to tax under Schedule E/the employment income rules with Class 1 NICs liability.
