188体育

This legislative change will repeal the current Social Security (Categorisation of Earners) Regulations 1978 (鈥榯he 1978 Regulations鈥�) and the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 (鈥榯he 1978 NI Regulations鈥�) which deem, in certain prescribed circumstances, that a self-employed entertainer is in receipt of an employed earner鈥檚 earnings for the purposes of paying Class 1 National Insurance contributions whilst continuing to be treated as a self-employed person for the purposes of paying tax.