Class 1 NIC on self-employment

Class 1 NIC on self-employment

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A self-employed dentist client of mine mainly works at a surgery but occasionally does out of hours work for a Community Healthcare company. Although treated as self-employed by that company, she has Class 1 NIC deducted from her pay which is processed through the company's payroll. Does not Class 1 NIC only apply to employees? Where is the legality (and rationale) in this treatment.

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By User deleted
26th Aug 2015 15:56

What does the company making the deduction say on the matter?

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By partner55
26th Aug 2015 17:43

Office holders

This odd treatment sometimes happens when someone is an office holder.

It can apply to sub-postmasters for example.

 

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By girlofwight
26th Aug 2015 22:22

Does the engager know what they are doing? My experience of a community dental service was that the management was poor and understaffed, and the quality of clerical support poor. In other words is this an intentional state of affairs, if so they should be able to explain why.

I acted for one of these and everything was paid gross.

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By User deleted
27th Aug 2015 09:15

I have this ...

... with a lecturer who does work at a University, they pay NT but with NI deducted.

All you need do is reclaim any overpaid NI at the end of the year, or you can claim deferment inadvance, in which case they will be put on Table J instead of A.

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