Interventions: compliance routes: Employer Compliance: background
Employer Compliance aims to educate and encourage employers and contractors to comply with their statutory duty to:-
- provide timely and accurate information, and
- remit deductions when due
Areas considered include: -
- expenses claims
- student loans deductions
- statutory payments
- National Minimum Wage (NWM)
Risks most prevalent within LMI EC investigations include:
- Off record workforces
- Suppressed wages reported to HMRC
- Payroll fraud
- Fraudulent labour supply chains
- Non-payment of NMW
- Fraudulent employment intermediary models
This list is not exhaustive.
Employer Compliance reviews are used to establish who has PAYE liability and that it is calculated correctly and paid on time. In order to establish this, interviews with the customer, the worker(s) and the End User(s) may be required.
Employer Compliance guidance can be found within the Compliance Operational Guidance
For cases involving Construction Industry Scheme (CIS), further guidance can be found at COG909000
You should ensure that you have considered guidance relating to the movement of data (My Data Move - MDM) before any traders records are uplifted during a visit.