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. F1Employment— | 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. F2Employment (not being an employment in which the employed earner is treated as an employed earner under the provisions of paragraph 1, 3 or 5 of this Schedule) where— | 2. F3Any employed person described in paragraph 2 of column (A)— |
| (a) the worker personally provides services to the end client; | (a) where the worker carries out the employment wholly in their own home or on other premises not under the control or management of the end client (except where the other premises are premises at which the employed person is required, by reason of working for the client, to work); or |
| (b) there is a contract between the end client and an agency under or in consequence of which— | (b) who works for the end client as an actor, singer, musician or other entertainer, or as a fashion, photographic or artist’s model; or |
| (i) the services are provided, or | |
| (ii) the end client pays, or otherwise provides consideration for the services, and | |
| (c) remuneration is receivable by the worker (from any person) in consequence of providing the services. | (c) where it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person. |
| 3. Employment of a person by his or her spouse F4or civil partner for the purposes of the F5employment of the spouse or civil partner . | 3. None. |
| 4. F6... | F7... |
| 5. Employment as a minister of religion, not being employment under a contract of service or in an office with F8F9... 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. |
| F10. . . | F11. . . |
Annotations
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
Sch. 1 Pt. I para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(a)
- F3
Sch. 1 Pt. I para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(b)
- F4
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)
- F5
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)
- 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(a)
- F7
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)
- F8
Word in Sch. 1 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 25(3)
- F9
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)
- F10
Sch. 1 Pt. I para. 5A column (A) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(c)
- F11
Sch. 1 Pt. I para. 5A column (B) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(c)