ESM11050 - Check Employment Status For Tax: Personal Service - Does the worker pay the substitute?

CEST asks: 바카라 사이트˜Would the worker have to pay their substitute?바카라 사이트™ or 바카라 사이트˜Would you have to pay your substitute?바카라 사이트™

This question is to find out if the worker must engage and pay the substitute. Recommending another worker whom the engager takes on, is not what is meant by the original worker providing a substitute.

See ESM11040 and ·¡³§²Ñ0532바카라 사이트¯onwards for further guidance.

If a worker negotiates a fee with the person they send in their place to complete the work and pays that person themselves, this would fall within the 바카라 사이트˜Yes바카라 사이트™ category for CEST.

If the hirer, or a third party such as an agency, pays the other person this would fall within the 바카라 사이트˜No바카라 사이트™ category for CEST.

EXAMPLE
Hassan sends Omar to complete the job he was hired to do for a period of time.  
  • If Hassan pays Omar directly for the work he does, then the worker is paying the substitute.
  • If Omar takes over Hassan바카라 사이트™s contract and is paid by the hirer or third party then Hassan is not paying the substitute