![]() ![]() The person or organisation they contract with (the first agency) is then the deemed employer, if they meet certain qualifying conditions, unless or until they pass the status determination down the supply chain to the person or organisation they contract with. The deemed employer must give reasons for their status determination. The deemed employer will be the client until they tell the worker and the person or organisation they contract with of their status determination. Under the off-payroll working rules, the deemed employer is the qualifying person or organisation sitting at the lowest point in the supply chain, but above the worker’s intermediary, who is in possession of the Status Determination Statement ( SDS). The responsibility for deducting Income Tax and employee National Insurance contributions, and paying employer National Insurance contributions, sits with the deemed employer. Your responsibilities if you are the deemed employer telling the worker, and agency or other labour provider they contract with of their status determination, and their reasons for making it. ![]()
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