The Social Security (Categorisation of Earners) (Amendment) Regulations 2012
These Regulations amend the Social Security (Categorisation of Earners) Regulations 1978 (“the principal Regulations”) and the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (“the principal NI Regulations”) which provide, for the purposes of the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for persons in employments of certain descriptions to be treated as falling within a different category of earners, and specify the person who is to be treated as the secondary contributor in respect of payments to certain description of earners. The amendments made by these Regulations mean the principal Regulations and the principal NI Regulations will no longer apply to lecturers, teachers etc employed at educational establishments.