What is the National Insurance treatment of lecturers, teachers and instructors?

This is a freeview 'At a glance' guide to the National Insurance treatment of lecturers, teachers and instructors.

As of 6 April 2012, lecturers, teachers or instructors are no longer included in the list of occupations for National Insurance Contributions (NICs) purposes covered by Social Security (Categorisation of Earners) Regulations 1978.

Normal employment status rules apply.

The 'CWG2 Employer further guide to PAYE and NICs' provides details in the section headed 'For National Insurance contributions purposes'.

For NICs purposes, if certain conditions are met, a person in any of the following occupations is treated as being an employee. The conditions are set out in the Social Security (Categorisation of Earners) Regulations 1978, as amended.

The occupations are:

  • Office cleaners.
  • Ministers of religion.
  • People employed by their husband or wife or civil partner for the purpose of his or her employment.

Useful guides on this topic

National Insurance: What's the maximum payable?
How are National Insurance Contributions (NICs) limited? What is the maximum payable? What different rules apply to employment and self-employment income? 

National Insurance: Rates
What are the current rates of National Insurance? 

External link

CWG2: further guide to PAYE and National Insurance contributions

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