ONSHORE EMPLOYMENT INTERMEDIARIES: WORKING TOGETHER TO ENSURE TAX COMPLIANCE
Government introduced the Onshore Employment Intermediaries (OEI) legislation in April 2014 to regulate the use of intermediaries that disguised their workers’ employment status as self-employed, primarily to avoid paying employers NI and to reduce the costs associated with workers’ employment rights.
Government want to ensure that sub-contractors are truly working on a self-employed basis and, through the OEI legislation, intermediaries are now legally required to complete a quarterly report containing details of sub-contractors that were not paid via PAYE. Intermediaries must hold evidence that demonstrates that all sub-contractors not paid via PAYE are not subject to (or the right of) supervision, direction or control.
What does OEI mean for contractors?
Contractors need to be mindful of the following when using an intermediary:
Hover over the images below to find out more about CIS Compliance
"WE ENSURE that both contractors and sub-contractors are fully compliant with the Construction Industry Scheme"
All content © CIS Pay Ltd 2017. All rights reserved.
VAT registration number: 278382266
Company registration number: 10954783
UTR number: 7718019426