Regulation 3 Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978

Amend Schedule 1 (treatment of employment as employed earner’s employment, or self-employment and employments disregarded for the purposes of contributions) as follows.

In Part 1, in paragraph 3, in the entry in column (A) after “spouse” insert “or civil partner” and for “spouse’s employment” substitute “employment of the spouse or civil partner”.

In Part 3, in paragraph 8, in the entry in column (A) after “spouse” insert “or civil partner” and for “spouse’s employment” substitute “employment of the spouse or civil partner”.