Just as most workers who supply their services through an agency are brought into the PAYE net by ITEPA 2003, s. 44–47, they are also treated as within Class 1, even if genuinely self-employed. The Social Security (Categorisation of Earners) Regulations 1978 (SI 1978/1689) (the ‘Categorisation Regulations’), treat them as (but do not make them) employed earners and the agency through which they work is treated as the secondary contributor – see ¶1003-075 and ¶1003-100. Further information is in the HMRC Employment Status Manual ESM2000ff.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.