»Ê¹ÚÌåÓýapp

Special rules affecting NICs only

»Ê¹ÚÌåÓýappre are powers to determine by regulation that particular groups of workers should be treated as employed or self-employed earners or for the employment to be disregarded altogether. »Ê¹ÚÌåÓýappse powers have been made use of for the following groups of workers and you should apply the regulations for NICs purposes whenever appropriate:

• cleaners of premises (other than private dwelling-houses) or telephone equipment (other than in private dwelling houses) (Class 1)
• agency workers (similar to the legislation for tax) - (see ESM2000 onwards)
• employment of a person by his/her spouse or by a relative (Class 1 or disregarded)
• lecturers, teachers or instructors (Class 1)
• ministers of religion (Class 1)
• entertainers (Class 1)
• examiners, moderators etc of certain examining bodies (Class 2)
• domestic employment by close relatives (disregarded)
• certain cases where self-employment is so trivial it can be disregarded
• certain electoral workers (disregarded)
• certain members of overseas military forces and their civilian workers (disregarded)
• certain members of any international Headquarters or defence organisation (disregarded)

See the guidance at ESM4000 onwards for more detailed information.