§ Mr. McQuarrie
asked the Secretary of State for Social Services what guidance is issued to farmers who employ casual labour and seasonal labour on the responsibility and method of deducting national insurance contributions; and if he will make a statement.
§ Dr. Boyson
Under an agreement reached between the Department and the National Farmers Union and promulgated by the union to its members in 1978, no class 1 national insurance contributions are payable for casual workers employed on a piecework basis. Employers' and employees' contributions are payable in the normal way for people employed as regular casual workers, who are usually paid weekly. The instructions in the "Employer's Guide to National Insurance Contributions" (NP 15) would apply to such people.