Market leading insight for tax experts
View online issue

Employers’ guide amended for NIC change

printer Mail

HMRC has amended the Employer further guide to PAYE and NICs, CWG2(2012) at Chapter 1 Page 5 to remove 'lecturers, teachers or instructors' from the list of occupations covered by Social Security (Categorisation of Earners) Regulations 1978. Normal employment status rules now apply, HMRC said.

EDITOR'S PICKstar
Top