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HMRC have issued Revenue & Customs Brief 35/13 to set out the official position on the liability of entertainers to pay National Insurance (NI) contributions, subject to the proposed changes in the Social Security (Categorisation of Earners) Regulations being approved by parliament.
Entertainers are to set to be designated as self-employed for National Insurance (NI) purposes, following a decision by the government to repeal the current rules.
The change means actors, singers, musicians, and other performers will pay class 2 and class 4 National Insurance as self-employed earners from 6 April 2014.
Most entertainers were treated as self-employed for tax purposes until the introduction of regulations in 2003, which took such taxpayers to be employed for the sake of NI.
