Most lecturers who work in educational establishments are categorised as employees for NIC purposes, but not necessarily for income tax purposes. There are exceptions for lecturers who work for less than three days per month, or who give public lectures. Where the exceptions do not apply the college or university should deduct and pay Class 1 National Insurance (employees’ and employers’ NICs) in respect of the lecturer’s fee. We understand a number of universities, colleges, and language schools have received formal notices from HMRC asking about payments to lecturers in the tax years 2008/09 to 2010/11.

CLICK HERE FOR - Further guide to NICs: CWG2 (2011) – see page 6

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