ESM9005 - Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
The terms below supplement those already defined at ESM8015 and relate solely to the off-payroll reform at Chapter 10 ITEPA 2003.
Chain payment (PAYE) 바카라 사이트� A payment, money바카라 사이트檚 worth or any other benefit that can reasonably be taken to be for the worker바카라 사이트檚 services to the client.
Chain payment (NIC) 바카라 사이트� A payment or money바카라 사이트檚 worth that can reasonably be taken to be for the worker바카라 사이트檚 services to the client.
Deemed direct payment - The payment the fee-payer is treated as making to the worker which for PAYE purposes, is to be treated as earnings, from 6 April 2017 onwards
Deemed Direct Earnings - The payment the fee-payer is treated as making to the worker, for NICs purposes, which is to be treated as earnings from 6 April 2017 onwards.
NOTE 바카라 사이트� For the rest of this ESM section, where we refer to 바카라 사이트淒eemed Direct Payment바카라 사이트� we also include 바카라 사이트淒eemed Direct Earnings바카라 사이트� unless otherwise stated.
End-of- line remuneration - A payment or benefit from another person (the paying intermediary)
Fee-payer 바카라 사이트� The person in the chain immediately above the lowest
Make (PAYE) 바카라 사이트� In relation to a chain payment that is money바카라 사이트檚 worth, means transfer. In relation to a chain payment that is a benefit other than a payment or money바카라 사이트檚 worth, means provide.
Make (NIC) 바카라 사이트� In relation to the chain payment that is money바카라 사이트檚 worth means transfer.
Public authority 바카라 사이트� A public authority as defined by the Freedom of Information Act 2000, a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002, the Corporate Officer of the House of Commons, the Corporate Office of the House of Lords, the National Assembly for Wales Commission or the Northern Ireland Assembly Commission.