ESM2036 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: the contract
Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, Part 2, Chapter 7, section 44
Social Security (Categorisation of Earners) Regulations 1978, Schedule 1, Part 1 paragraph 2 and Schedule 3, paragraphs 2 and 9
For the agency legislation to apply, there must be a contract between the client (or a person connected with the client) and the agency, under or in a consequence of which:
- the worker바카라 사이트™s services (which are not excluded services) (see ESM2032) are provided, or the client (or any other person connected with the client) pays, or otherwise provides consideration, for the services, and
- the other conditions for the agency legislation to apply must be met (see ESM2034).
Unlike the pre-6 April 2014 position as long as personal services are provided by the worker to the client as per ESM2035 then this condition is satisfied