Low-order electromagnetic corrections to deep inelastic scattering of polarized leptons by polarized nucleons are derived and investigated using a covariant method. Thorough numerical calculations of the corrections to cross sections and to the measured asymmetry are carried out for μp (ep) scattering in the range of lepton energy E = 200–500 GeV (10–16 GeV). The sensitivity of the corrections to the choice of the structure functions is investigated. The electromagnetic corrections to the asymmetry are found to be less than 10% within the greatest part of the kinematical region, but if x ∼ 0, y ∼ 1 they can reach a few tens of percent. The lowest order neutral current contribution to the asymmetry is obtained within the framework of standard electroweak interaction theory and the quark parton model. It is found this effect may be significant, especially in the kinematical range where electromagnetic corrections are negligible.