# The Social Security (Categorisation of Earners) (Amendment) Regulations 2012, Note: Explanatory note


(This note is not part of the Regulations)
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.
Regulation 3 removes the definition of “educational establishment” from the principal Regulations and Regulation 7 does the same to the principal NI Regulations.
Regulation 4 removes the description of employment of a person as a lecturer, teacher, instructor or in any other similar capacity at an educational establishment (“lecturers in education”) from the list of descriptions of employment to which the principal Regulations apply to in Part 1 of Schedule 1 to the principal Regulations. Regulation 8 does the same to the principal NI Regulations.
Regulation 5 removes from Schedule 3 the provision which specifies the person providing the education as the secondary contributor in respect of payments to lecturers in education. Regulation 9 does the same to the principal NI Regulations.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website athttp://www.hmrc.gov.uk/thelibrary/tiins.htm

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Source: https://www.legislation.gov.uk/uksi/2012/816/note (the official version)
Page: https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-2012/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.