4 September 2017
This is a reminder to all schools that the employment status of everyone you engage off-payroll must be checked.
This includes individuals who are self-employed, and those engaged via an intermediary, such as a limited company, but who would be an employee if the intermediary was not used.
All new engagements, and engagements which have not had their status checked should be tested using HMRC’s Employment Status Service (ESS) to ensure the correct employment taxes are paid.
The Chief Accountant Team have provided a guidance document (PDF, 390.7 KB) which is available on Kelsi
Finally, we are pleased to inform users of Supply Teachers Direct that they can now be used for ad hoc supply where the teacher ‘accepts payment via an umbrella’. Please speak to the Chief Accountant Team for any clarification required.
Chief Accountant Team
Telephone: 03000 42 14 47