The Social Security (Categorisation of Earners) Regulations 1978

Regulation 2

SCHEDULE 1

PART I

Column (A)	Column (B)
Employments in respect of which, subject to the provisions of regulation 2 and to the exceptions in column (B) of this Part, earners are treated as falling within the category of employed earner	Persons excepted from the operation of column (A)
1. [F1 Employment—	1. None.
(a) as an office cleaner or as an operative in any similar capacity in any premises other than those used as a private dwelling-house; or
(b) as a cleaner of any telephone apparatus and associated fixtures, other than of apparatus and fixtures in premises used as a private dwelling-house.]
2. Employment (not being employment in respect of which a person is, under the provisions of paragraph 1, 3 or 5 of this Schedule, treated as falling within the category of an employed earner) in which the person employed renders, or is under obligation to render, personal service and is subject to supervision, direction or control, or to the right of supervision, direction or control, as to the manner of the rendering of such service and where the person employed is supplied by or through some third person (including, in the case of a body of persons unincorporate, a body of which the person employed is a member) and—	2. Any person in employment described in paragraph 2 in column (A)—
(a) where earnings for such service are paid by or through, or on the basis of accounts submitted by, that third person or in accordance with arrangements made with that third person; or	(a) where the service of the person employed is rendered in his own home or on other premises not under the control or management of the person to whom the person employed is supplied (except where such other premises are premises at which the person employed is required, by reason of the nature of the service, to render service); or
(b) where payments, other than to the person employed, are made by way of fees, commission or other payments of like nature which relate to the continued employment in that employment of the person employed.	(b) who is employed as an F2 ... entertainer or as a fashion, photographic or artist's model; or
(c) in a case where earnings are not paid by or through, or on the basis of accounts submitted by, that third person—
(i) where the person employed has obtained that employment through a third person as part of that third person's activities in which persons seeking employment are introduced to persons requiring their services; and
(ii) where as a result of such an introduction the person employed and the person to whom he has been introduced have entered into a contract with each other for the rendering of such service; and
(iii) where only the person employed and the person to whom he has been introduced have a direct financial interest in the continued employment in that employment of the person employed.
3. Employment of a person by his or her spouse [F3 or civil partner] for the purposes of the [F4 employment of the spouse or civil partner] .	3. None.
4. F5 ...	F6 ...
5. Employment as a minister of religion, not being employment under a contract of service or in an office with [F7 general earnings].	5. Any person in employment described in paragraph 5 of column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of stipend or salary.
5A. [F8 Employment as an entertainer, not being employment under a contract of service or in an office with [F7 general earnings].]	5A. [F9 Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment does not include any payment by way of salary. For the purposes of this paragraph “salary” means payments—
	(a) made for services rendered;
	(b) paid under a contract for services;
	(c) where there is more than one payment, payable at a specific period or interval; and
	(d) computed by reference to the amount of time for which work has been performed.]

Textual Amendments

F1 Sch. 1 Pt. I para. 1 substituted (16.10.1990) by The Social Security (Categorisation of Earners) Amendment Regulations 1990 (S.I. 1990/1894), regs. 1(1), 2

F2 Words in Sch. 1 Pt. I para. 2(b) revoked (17.7.1998) by The Social Security (Categorisation of Earners) Amendment Regulations 1998 (S.I. 1998/1728), regs. 1(1), 3

F3 Words in Sch. 1 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(2)

F4 Words in Sch. 1 para. 3 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(2)

F5 Words in Sch. 1 Pt. I, para. 4 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 4(a)

F6 Words in Sch. 1 Pt. I, para 4 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 4(b)

F7 Words in Sch. 1 para. 5-5A substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 34(3)

F8 Sch. 1 Pt. I para. 5A inserted (17.7.1998) by The Social Security (Categorisation of Earners) Amendment Regulations 1998 (S.I. 1998/1728), regs. 1(1), 3

F9 Words in Sch. 1 para. 5A substituted (6.4.2003) by The Social Security (Categorisation of Earners) Amendment Regulations 2003 (S.I. 2003/736), regs. 1, 3

PART II

Column (A)	Column (B)
Employments in respect of which, subject to the provisions of regulation 2 and to the exceptions in column (B) of this Part, earners are treated as falling within the category of self-employed earner	Persons excepted from the operation of column (A)
6. Employment (not being employment described in paragraph 2 in column (A) of this Schedule) by any person responsible for the conduct or administration of any examination leading to any certificate, diploma, degree or professional qualification—	6. None.
(a) as an examiner, moderator or invigilator or in any similar capacity; or
(b) in which the person employed is engaged to set questions or tests for any such examination,
under a contract where the whole of the work to be performed is to be performed in less than twelve months.

PART III

Column (A)	Column (B)
Employments which, subject to the exceptions in column (B) of this Part, are to be disregarded	Employments excepted from the operation of column (A)
7. Employment by the father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother or half-sister of the person employed, in so far as the employment—	7. None.
(a) is employment in a private dwelling-house in which both the person employed and the employer reside; and
(b) is not employment for the purposes of any trade or business carried on there by the employer.
8. Employment (whether or not under a contract of service) of a person by his or her spouse [F10 or civil partner] otherwise than for the purposes of the [F11 employment of the spouse or civil partner] .	8. None.
9. Any employment or employments as a self-employed earner (including any employment in respect of which a person is, under these regulations, treated as falling within the category of a self-employed earner) where the earner is not ordinarily employed in such employment or employments.	9. None.
10. Employment for the purpose of any election or referendum authorised by Act of Parliament—	10. None.
(a) as a returning officer or acting returning officer; or
(b) as a Chief Counting Officer or counting officer; or
(c) of any person by any officer referred to in (a) or (b) above.
11. [F12 Employment:	11. [F13 Any employment described in paragraph 11(b) in column (A) of a person who is ordinarily resident in the United Kingdom.]
(a) as a member of the naval, military or air forces of a country to which a provision of the Visiting Forces Act 1952 applies by virtue of section 1 thereof;
b) as a civilian by any such force.]
12. [F12 Employment as a member of any international headquarters or defence organisation designated under section 1 of the International Headquarters and Defence Organisations Act 1964 ]	[F13 Any employment described in paragraph 12 in column (A) of a person who is—]
	(a) [F13 a serving member of the regular naval, military or air forces of the Crown[F14 —
	(i) raised in the United Kingdom; or
(	(ii) having its depot or headquarters in the United Kingdom]
	(b) a civilian ordinarily resident in the United Kingdom who is not a member of a [F15 scheme providing a pension, lump sum, gratuity or like benefit on cessation of the employment which is] established under arrangements made by the international headquarters or, as the case may be, defence organisation of which he is a member.]
13. F16 ...

Textual Amendments

F10 Words in Sch. 1 para. 8 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(3)

F11 Words in Sch. 1 para. 8 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(3)

F12 Sch. 1 para. 11 inserted (1.12.1980) by The Social Security (Categorisation of Earners) Amendment Regulations 1980 (S.I. 1980/1714), regs. 1(1), 2(a)

F13 Sch. 1 para. 12 inserted (1.12.1980) by The Social Security (Categorisation of Earners) Amendment Regulations 1980 (S.I. 1980/1714), regs. 1(1), 2(b)

F14 Words in Sch. 1 para. 12 substituted (5.7.2006) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (S.I. 2006/1530), regs. 1, 2(2)

F15 Words in Sch. 1 para. 12 substituted (6.4.1984) by The Social Security (Categorisation of Earners) Amendment Regulations 1984 (S.I. 1984/350), regs. 1, 3

F16 Sch. 1 para. 13 entries omitted (5.7.2006) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (S.I. 2006/1530), regs. 1, 2(3)

Regulation 3

SCHEDULE 2 CIRCUMSTANCES IN WHICH EMPLOYMENT IS TREATED AS CONTINUING

Where a person is employed as a self-employed earner or in an employment in respect of which he is, under these regulations, treated as falling within the category of a self-employed earner, the employment shall in either case be treated as continuing unless and until he is no longer ordinarily employed in that employment.

Regulation 5

SCHEDULE 3 EMPLOYMENTS IN RESPECT OF WHICH PERSONS ARE TREATED AS SECONDARY CLASS 1 CONTRIBUTORS

Column (A)	Column (B)
Employments	Persons treated as secondary Class 1 contributors
1. [F17 Employment—	1. (a) Where the person employed is supplied by, or through the agency of, some third person and receives his remuneration from, or through the agency of, that third person, that third person;
(a) as an office cleaner or as an operative in any similar capacity in any premises other than those used as a private dwelling-house; or
(b) as a cleaner of any telephone apparatus and associated fixtures, other than of apparatus and fixtures in premises used as a private dwelling-house.]
2. Employment, whether or not under a contract of service (not being employment described in paragraph 2 in column (B) of Schedule 1 to these regulations or an employment to which paragraph 1, 4, 5, 7 or 8 of this Schedule applies) in which the person employed renders, or is under an obligation to render, personal service and is subject to supervision, direction or control, or to the right of supervision, direction or control, as to the manner of the rendering of such service and where the person employed is supplied by or through some third person (including, in the case of a body of persons unincorporate, a body of which the person employed is a member) and—	2. (a) In England and Wales where the person employed is supplied by or through the agency of a body of persons unincorporate and the person employed is a member of that body, the other members of that body, and, in any other case, the third person by whom or through whose agency the person employed is supplied;
(a) where earnings for such service are paid by or through, or on the basis of accounts submitted by, that third person or in accordance with arrangements made with that third person; or	(b) in Scotland, the third person by whom or through whose agency the person employed is supplied;
(b) where payments, other than to the person employed, are made by way of fees, commission or other payments of like nature which relate to the continued employment in that employment of the person employed.	(c) where the other members of the body or the third person specified in sub-paragraph (a) or, as the case may be, the third person specified in sub-paragraph (b) of this paragraph do not fulfil the conditions as to residence or presence in Great Britain prescribed in [F18 regulation 119(1)(b) of the Social Security (Contributions) Regulations 1979], the person to whom the person employed is supplied (and in that case sub-paragraph (a) or, as the case may be, sub-paragraph (b) shall not apply).
3. Employment of a person by his or her spouse [F19 or civil partner] for the purposes of [F20 the employment of the spouse or civil partner].	3. The spouse [F21 or civil partner].
4. Employment (not being employment in respect of which a secondary contributor, in any particular case, is prescribed in paragraph 1(a) in column (B) of this Schedule, and not being employment described in paragraph 2 in column (A) of that Schedule) by a company, being a company within the meaning of the Companies Act 1948 and in voluntary liquidation but carrying on business under a liquidator.	4. The person who at the time of the employment holds the office of liquidator.
5. Employment in chambers as a barrister's clerk.	5. The head of chambers.
6. F22 ...	F22 ...
7. Employment as a minister of the Church of England, not being employment under a contract of service.	7. The Church Commissioners for England.
8. Employment as a minister of religion not being employment—	8. (a) Where the remuneration in respect of the employment is paid from one fund, the person responsible for the administration of that fund;
(a) as a minister of the Church of England; or	(b) where the remuneration in respect of the employment is paid from more than one fund and—
(b) under a contract of service; or	(i) remuneration is also paid from one of those funds to other ministers of religion, the person responsible for the administration of that fund;
(c) described in paragraph 5 in column (B) of Schedule 1 to these regulations	(ii) remuneration is also paid from two or more of those funds to other ministers of religion, the person responsible for the administration of the fund from which remuneration is paid to the greatest number of ministers of religion who carry out their duties in Great Britain;
(iii) no person falls to be treated aa secondary contributor by virtue of sub-paragraph (b) (i) or (ii) of this paragraph, the person responsible for the administration of the fund from which the minister of religion first receives a payment of remuneration in the tax year.
9. [F23 Employment by a foreign employer where–	9. [F23 The host employer to whom the personal service of the person employed is made available.]
(a) in pursuance of that employment the personal service of the person employed is made available to a host employer [F24 where the employment is as a mariner, this paragraph only applies where the duties of the employment are performed wholly or mainly in category A, B, C or D waters; and]
(b) the personal service is rendered for the purposes of the business of that host employer; and
(c) that personal service for the host employer begins on or after 6th April 1994.
10. [F25 Employment as an entertainer (not being employment under a contract of service or in an office with [F26 general earnings]) except where the earner is a person to whom paragraph 5A in column (B) of Schedule 1 to these Regulations applies.]	10. [F27 The producer of the entertainment in respect of which the payments of salary are made to the person mentioned in paragraph 5A of Column (B) of Schedule 1.]

Textual Amendments

F17 Sch. 3 para. 1 substituted (16.10.1990) by The Social Security (Categorisation of Earners) Amendment Regulations 1990 (S.I. 1990/1894), regs. 1(1), 3(1)

F18 Words in Sch. 3 para. 2(c) substituted (16.10.1990) by The Social Security (Categorisation of Earners) Amendment Regulations 1990 (S.I. 1990/1894), regs. 1(1), 3(2)

F19 Words in Sch. 3 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(2)(a)

F20 Words in Sch. 3 para. 3 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(2)(b)

F21 Words in Sch. 3 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(3)

F22 Words in Sch. 3, para. 6 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 5(a)

F23 Sch. 3 para. 9 inserted (6.4.1994) by The Social Security (Categorisation of Earners) Amendment Regulations 1994 (S.I. 1994/726), regs. 1(1), 4

F24 Words in Sch. 3 para. 9 added (13.10.2003) by The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003 (S.I. 2003/2420), regs. 1, 5

F25 Sch. 3 para. 10 inserted (17.7.1998) by The Social Security (Categorisation of Earners) Amendment Regulations 1998 (S.I. 1998/1728), regs. 1(1), 4

F26 Words in Sch. 3 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 34(4)

F27 Words in Sch. 3 para. 10 substituted (6.4.2003) by The Social Security (Categorisation of Earners) Amendment Regulations 2003 (S.I. 2003/736), regs. 1, 4

Regulation 6(1)

[F25 SCHEDULE 4 REVOCATIONS

Column 1	Column 2	Column 3
Regulations revoked	References	Extent of revocation
The Social Security (Categorisation of Earners) Regulations 1975	S.I. 1975/528	The whole regulations
The Social Security (Categorisation of Earners) Amendment Regulations 1976	S.I. 1976/404	The whole regulations
The Social Security (Categorisation of Earners) Amendment Regulations 1977	S.I. 1977/1015	The whole regulations
The Social Security (Categorisation of Earners and Contributions) Amendment Regulations 1977	S.I. 1977/1987	Regulations 1(2)(a) and 2 to 7 inclusive.
The Social Security (Categorisation of Earners) Amendment Regulations 1978	S.I. 1978/1462	The whole regulations]]