Those who have been hardest hit by Class 1 NICs deducted from ad hoc session payments will already know from me that HMRC are stopping this treatment. From this April this should remove the need to sign up as an ’employee’ of an organisation you might work for for as little as three hours. Some freelance performing work may still be subject to NI at source: where this happens, please keep a note of which fee this related to. We declare the gross amount (before NI was taken off) in your accounts and can usually get credit for the NI deducted in your tax return, to limit other NI you pay.