It is considered likely that a part-time teacher or lecturer whose engagement covers a complete academic term or longer will have similar terms and conditions to a full-time teacher or lecturer. Such part-time teachers or lecturers are likely to be employees and income tax will need to be deducted. A visiting teacher or lecturer who gives an occasional talk or a short series of talks which are not part of the core curriculum may be self-employed.

HMRC’s view is that where the teacher is teaching the national curriculum the individual should be included on payroll.

Situations in between the two extremes need to be considered case by case on the basis of the general principles discussed under Factors determining employment status.

It should be noted that until 6 April 2012, the NICs position was slightly different. There were regulations in place (the Categorisation of Earners Regulations) to treat self-employed teachers and lecturers as employees for NIC purposes even if not treated otherwise as employees. This special treatment ceased to apply from 6 April 2012.