ARTICLE · 28 MAY 2015

Employment Intermediaries – Reporting Requirement

Hazlewoods LLP

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New legislation was introduced from 6 April 2014 to clamp down on ‘false self-employment' through employment intermediaries such as recruitment agencies.

United KingdomTax

New legislation was introduced from 6 April 2014 to clamp down on 'false self-employment' through employment intermediaries such as recruitment agencies.

The new rules essentially operate by requiring PAYE and class 1 national insurance deductions to be made by the employment intermediary where the worker is subject to (or to a right of) supervision, direction or control by the end client or someone else.

From 6 April 2015 employment intermediaries such as recruitment agencies will also be required to file a return each quarter with details of workers they pay outside PAYE to ensure compliance with the new rules. Below we look at the detailed reporting requirements and highlight where the rules may catch out intermediaries other than a traditional recruitment agency.

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