Particular occupations: doctors - agency doctors
Doctors are often supplied by medical agencies or deputising services for work in the NHS or elsewhere. For general information concerning agency workers see ESM2000 onwards.
The agency legislation applies only where workers are subject to, or to the right of, supervision, direction or control as to the manner in which they render their services. A doctor supplied by an agency to work in a hospital or nursing home is regarded as subject to such supervision, direction or control. Agencies are therefore required to operate PAYE and deduct Class 1 NICs on the earnings of such doctors.