12105 Categorisation of National Insurance contributors
National Insurance Contributions (NICs) are paid by earners, employers and others.
Those paying contributions are further identified as being:
•employers and other persons paying earnings;
•self-employed earners; and
•others paying voluntarily in order to provide or make up benefit entitlement.
An ‘earner’ may be employed or self-employed, since the term must be construed according to the definition of ‘earnings’, which includes any ‘remuneration or profit derived from an employment’ (SSCBA 1992, s. 3(1)) (see ¶12250ff.).