
1 

(1) These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment) Regulations (Northern Ireland) 1998 and shall come into operation on 17th July 1998.
(2) In these Regulations “the principal Regulations” means the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978.
2 
In regulation 1(2) of the principal Regulations (interpretation) after the definition of “educational establishment” there shall be inserted the following definition—“
 “entertainer” means a person who is employed as an actor, singer or musician, or in any similar performing capacity and “entertainment” shall be construed accordingly;”.
3 
In Part I of Schedule 1 to the principal Regulations (earners treated as employed earners)—
(a) in paragraph 2(b) in column (B) the words from “actor” to “other” shall be omitted;
(b) after paragraph 5 there shall be added the following paragraphs—
(i) in column (A)—“
5A 
Employment as an entertainer, not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E.”;
(ii) in column (B)—“
5A 
Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of salary.”.
4 
In Schedule 3 to the principal Regulations (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 7 there shall be added the following paragraphs—
(a) in column (A)—“
8 
Employment as an entertainer (not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E) except where the earner is a person to whom paragraph 5A in column (B) of Schedule 1 to these Regulations applies.”;
(b) in column (B)—“
8 
The person who has engaged the entertainer under a contract for services for the provision of the entertainment which constitutes that employment.”.
5 
These Regulations shall cease to have effect on 1st February 1999, and on and after that date the principal Regulations shall have effect as if these Regulations had not come into operation.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
John O'Neill
Assistant Secretary
16th July 1998.