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Latest on NIC regulations

Repeal of the Social Security (Categorisation of Earners) Regulations 1978 in respect of entertainers.

24/04/2014

There is no longer a Class 1 NIC charge for self-employed actors, musicians etc engaged on TV commercial shoots.

Entertainers (i.e. anyone engaged as an actor, singer, or musician etc) are generally engaged under self-employment terms; however, from 1998 self-employed entertainers, were deemed to be employed for National Insurance purposes.

This treatment was repealed with effect from 6th April 2014 and means that an agency does not need to pay Class 1 NICs in respect of self-employed artists.

It is important to note that because NICs are a tax on employment, it is related to when the work is done, not when it might eventually be aired.

Tom Lewis, Finance Director of the IPA said: “ We welcome the clarity and consistency brought about by this update to NIC regulations by HMRC.”

Last updated 24/04/2014


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