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In determining whether a particular lecturing or teaching engagement amounts to employment or self-employment, it is necessary to consider all the terms, conditions, and facts surrounding that engagement (see ESM0500 onwards). »Ê¹ÚÌåÓýapp following paragraphs refer to lecturing engagements but similar considerations will apply to teaching engagements.

It is important in all cases to consider any written contract or letters of appointment/acceptance in establishing the terms and conditions that apply for a particular engagement.

Prior to 6 April 2012, there were special regulations governing the status of teachers/lecturers for NICs purposes (see ESM4503 below).