National Insurance Contributions (NICs) are paid by earners, employers and others.

Those paying contributions are further identified as being:

employed earners;

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.).

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