Accountancy Partner's Blog

Employment status: employment intermediaries

Monday, October 01, 2018

Employment intermediaries are responsible for making sure that tax and National Insurance are paid correctly for workers.

An employment intermediary is a person or business who makes arrangements for someone to work for a third person. They are also often known as an ‘agency’ or ‘employment business’.

You’re an employment intermediary if you supply workers to work for an end client or another employment intermediary, and the client then pays you or someone connected to you for the worker’s services. The end client is who the worker does the work for.

Read full article on HMRC website
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