Chapter ESM0122
| Published date | 07 March 2016 |
| Record Number | ESM0122 |
| Court | HM Revenue & Customs |
There 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. These 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...
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