ESM2022 - Agency and temporary workers: procedure for new agencies

Where a new agency (other than a nursing agency (see ESM4251 onwards) is identified you should ensure that, where appropriate, the agency is aware of the provisions of Section 44 ITEPA 2003 and Regulation 2 and the requirement to operate PAYE and pay Class 1 NICs.

You should also make the agency aware of the requirements in relation to the treatment of agency workers’ travelling and subsistence expenses.