Supporting Guidance: employer compliance: guidance by subject: Employment Intermediaries Coordination Unit (EICU)
An employment intermediary is a business involved in the supply of staff to another intermediary or an end user.
Cases involving an employment intermediary business, where there is a risk relating to the application of PAYE or employment status, should be referred to the Employment Intermediaries Coordination Unit (EICU). New cases with intermediary risks must be referred to the EICU before the check begins, or as soon as any intermediary risks are identified.
This does not apply to Large Business (LB) risks and LB teams should reflect risks directly on CRMM and contact the theme lead in any cases of uncertainty or difficulty. LB and the EICU have an agreement that supports exchange of information through the theme lead.
For further guidance, see the Employment Intermediary website or Employment Status Manual.
How to refer a case to the EICU
Cases are referred to the EICU using SEES (under ‘Forms and Letters’ search for ‘EICU’).
The following information should be provided:
- the name of the business
- the Caseflow reference number
- the name of the case owner
- the nature of the risk identified (if known), for example:
- offshore payroll
- onshore treating workers as self-employed
- onshore treating workers as employed - including the new Elective Deductions Model
- manipulating travel and subsistence rules
What happens next
The EICU will examine your referral:
- if your compliance check has already started, continue unless the EICU asks you to stop
- if your compliance check has not already started, wait for a response from the EICU before beginning.