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apply to certain self-employed workers, though much of the legislation on the Categorisation of Earners has been repealed.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.

Get email updates on Overview of PAYE

Latest on Overview of PAYE

Tax updates

No content has been posted here yet.