ESM4503 - Particular occupations: teachers, lecturers and tutors - NICs
The Social Security (Categorisation of Earners) Regulations 1978 in relation to lecturers, teachers, or those in a similar capacity (“the Regulations”).
Most teachers etc are engaged either part-time or full-time under a contract of service.
The above regulations made provision for treating teachers in traditional educational establishments, such as schools, colleges or universities etc, who were not employed under a contract of service, as employees for NICs purposes.
Prior to 6 April 2012 traditional educational establishments, such as schools, colleges or universities etc. should have applied the above Regulations where appropriate.
The Regulations were repealed with effect from 6 April 2012 and, therefore do not apply for the year 2012/13 and subsequent years. From 6 April 2012, the status of teachers, lecturers and tutors is determined purely by case law for both tax and NICs and the normal status provisions of ESM 0515 etc apply.