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ESM2000 - Agency and temporary workers: contents

  1. ESM2001
    The agency legislation
  2. ESM2030
  3. ESM2031
    The legislation
  4. ESM2032
    When the legislation does not apply
  5. ESM2033
    Agency workers – agencies
  6. ESM2034
    Conditions that must be met for the legislation to apply
  7. ESM2035
    Personal services
  8. ESM2036
    The contract
  9. ESM2036a
    Personally providing service and contracts- examples
  10. ESM2037
    Supervision, direction, or control (as to the manner in which the worker provides the services)
  11. ESM2038
  12. ESM2039
    The employer for tax purposes
  13. ESM2040
    The secondary contributor for NICs
  14. ESM2041
    Targeted anti-avoidance rule (TAAR)
  15. ESM2042
    Record-keeping and returns
  16. ESM2043
  17. ESM2044
    Fraudulent documents
  18. ESM2045
    Transfer of PAYE and Secondary employers’ NICs liabilities
  19. ESM2046
    Directors’ liability for paying PAYE debt
  20. ESM2047
  21. ESM2048
    Professional workers
  22. ESM2049
    More than one agency
  23. ESM2050
    Partners, unincorporated bodies, and their members
  24. ESM2051
    Service companies (including PSCs)
  25. ESM2052
  26. ESM2053
    Oil and gas sector
  27. ESM2054
    Oil and gas sector - certification scheme
  28. ESM2055
    Agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
  29. ESM2055a
    How to form a view of whether Supervsion, Direction or Control is present or not
  30. ESM2056
    Agency legislation – table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction, or control
  31. ESM2057
    Supervision, direction, or control example - IT consultant
  32. ESM2058
    Supervision, direction, or control example - professional chef
  33. ESM2059
    Supervision, direction, or control example - HGV driver
  34. ESM2060
    Supervision, direction, or control example - joiner / carpenter
  35. ESM2061
    Supervision, direction, or control example - supermarket delivery driver
  36. ESM2062
    Supervision, direction, or control example - security officer
  37. ESM2064
    Supervision, direction, or control example – domestic helper
  38. ESM2066
    Supervision, direction, or control example - operative at recycling plant
  39. ESM2070
    Employment Intermediary Reporting: Contents
  40. ESM2300
    Continuous contract of service or individual contract
  41. ESM2310
    Individual engagements
  42. ESM2320
    Overarching Contracts of Employment – background
  43. ESM2330
    Overarching Contracts of Employment – legal position
  44. ESM2340
    Overarching Contracts of Employment – The Contract
  45. ESM2350
    Overarching Contracts of Employment – Guaranteed Minimum Hours
  46. ESM2360
    Overarching Contracts of Employment – Zero Hour Contract
  47. ESM2370
    Overarching Contracts of Employment – Providing an opinion on the contract
  48. ESM2380
    Overarching Contracts of Employment – Miscellaneous Contractual Issues
  49. ESM2390
    Umbrella companies