Actors are employees

ITV Services Ltd appealed against determinations made by HMRC stating that certain entertainers were to be treated as employed and that ITV was liable to pay secondary Class 1 National Insurance on their earnings under Social Security (Categorisation of Earners) Regulations 1978 (SI 1978/1689) as amended by Social Security (Categorisation of Earners) Regulations 1998.

The entertainers were engaged by ITV under several contracts details of which were given in the First-tier Tribunal decision. 

Counsel for ITV David Goldberg QC explained that if the actors were paid a salary they were for the purposes of the relevant legislation employed earners. If their remuneration did not include payments of salary they were self-employed.

According to ITV the actors’ pay did not include salary. HMRC argued that it did.

Mr Goldberg reminded the tribunal...