Categorisation of Earners regulations
These regulations apply to certain self-employed workers, though much of the legislation on the Categorisation of Earners has been repealed. However, cleaners in any premises other than one used as a private dwelling may be deemed to be employed earners by virtue of the Social Security (Categorisation of Earners) Regulations 1978.
This means that Class 1 NICs may be due for cleaners at charity premises who meet the terms of the Regulations; even though they are self-employed for tax purposes, they are considered employed for NICs.
See CWG2: Further Guide to PAYE and NICs for further details.
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