In determining whether a particular lecturing or teaching
engagement amounts to employment or self-employment it is necessary
to consider all the terms, conditions and facts surrounding that
engagement (see
ESM0500 onwards). The following
paragraphs refer to lecturing engagements but similar
considerations will apply to teaching engagements.
It is important in all cases to consider any written
contract or letters of appointment/acceptance in establishing the
terms and conditions that apply for a particular engagement.
There are special regulations governing the status of
teachers/lecturers for NICs purposes (see
ESM4503 below).
