NIC and freelance tutor

[Hampson]

Hi

I have been self-employed for a number of years, paying both Class 2 monthly and Class 4 via SA. I work as a marketing consultant.

I have also just started as a freelance tutor and they are deducting "NI (category A)" from my earnings - is this correct when I am already paying 1 & 2?

Many thanks.

JH

[mellim]

Hi, I am going to start a job in Janauray and the company is paying me as a self-employed. May I know what are the threshold for NI contributions and income Tax? The income will be within £5,000.00 - £10,000.00 per year. What procedures do I need to follow before I start work?

Early response is much appreciated.

Puilim

[Sophies mum]

Hi there

This is a perennial area. There is no such thing as a self employed person. It is each engagement and the actual conditions and relationship between worker and engager that determines whether the job should be operated under PAYE or Sched D. What is written down is irrelevant if something else actually happens.
It can be a complex area and there is a part of HMRC website where the conditions that apply can be analysed and the system will give a broad brush answer. In the case of most tutors there is standard ruling. As part of the test unless you hire the premises and the clients pay you direct then the pupils are part and parcel of the employers business and the money you earn via this engagement is to be NI'd as er/ee. There is more to it but this is a rough idea. The tax, for which they will not have a P45 or notice of coding, due to concurrent self-employment, will be handled via SA on an employment page. Keep the payslips.