Employment status: employment intermediaries guidance

25 September 2015

Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.

An employment intermediary is a person or business who makes arrangements for someone to work for a third person, often known as an ‘agency’ or ‘employment business’.

You’re an employment intermediary if you supply workers to work for an end client or another employment intermediary, and the client then pays you or someone connected to you for the worker’s services. The end client is who the worker does the work for.

Employment intermediary guidance has been published on GOV.UK and includes:

  • Who is an employment intermediary
  • Your tax and National Insurance obligations
  • Agency rules
  • More than one employment intermediary in a contractual chain
  • Workers supplied to work outside the UK
  • Workers supplied to a non-UK employer or agency with no UK presence
  • UK Continental Shelf workers
  • Reporting requirements for employment intermediaries who don't need to operate PAYE