2 Categories of earners
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

2  Categories of earners

(1)     In this Part of this Act and Parts II to V below—

(a)     “employed earner” means a person who is gainfully employed in Great Britain either under a contract of service, or in an office (including elective office) with [. . . earnings]; and

(b)     “self-employed earner” means a person who is gainfully employed in Great Britain otherwise than in employed earner's employment (whether or not he is also employed in such employment).

(2)     Regulations may provide—

(a)     for employment of any prescribed description to be disregarded in relation to liability for contributions otherwise arising from employment of that description;

(b)

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