ESM2000 - Agency and temporary workers: contents

1. ESM2001

   The agency legislation
2. ESM2030

   Introduction
3. ESM2031

   The legislation
4. ESM2032

   When the legislation does not apply
5. ESM2033

   Agency workers – agencies
6. ESM2034

   Conditions that must be met for the legislation to apply
7. ESM2035

   Personal services
8. ESM2036

   The contract
9. ESM2036a

   Personally providing service and contracts- examples
10. ESM2037

    Supervision, direction, or control (as to the manner in which the worker provides the services)
11. ESM2038

    Remuneration
12. ESM2039

    The employer for tax purposes
13. ESM2040

    The secondary contributor for NICs
14. ESM2041

    Targeted anti-avoidance rule (TAAR)
15. ESM2042

    Record-keeping and returns
16. ESM2043

    Penalties
17. ESM2044

    Fraudulent documents
18. ESM2045

    Transfer of PAYE and Secondary employers’ NICs liabilities
19. ESM2046

    Directors’ liability for paying PAYE debt
20. ESM2047

    Appeals
21. ESM2048

    Professional workers
22. ESM2049

    More than one agency
23. ESM2050

    Partners, unincorporated bodies, and their members
24. ESM2051

    Service companies (including PSCs)
25. ESM2052

    Expenses
26. ESM2053

    Oil and gas sector
27. ESM2054

    Oil and gas sector - certification scheme
28. ESM2055

    Agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
29. ESM2055a

    How to form a view of whether Supervsion, Direction or Control is present or not
30. ESM2056

    Agency legislation – table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction, or control
31. ESM2057

    Supervision, direction, or control example - IT consultant
32. ESM2058

    Supervision, direction, or control example - professional chef
33. ESM2059

    Supervision, direction, or control example - HGV driver
34. ESM2060

    Supervision, direction, or control example - joiner / carpenter
35. ESM2061

    Supervision, direction, or control example - supermarket delivery driver
36. ESM2062

    Supervision, direction, or control example - security officer
37. ESM2064

    Supervision, direction, or control example – domestic helper
38. ESM2066

    Supervision, direction, or control example - operative at recycling plant
39. ESM2070

    Employment Intermediary Reporting: Contents
40. ESM2300

    Continuous contract of service or individual contract
41. ESM2310

    Individual engagements
42. ESM2320

    Overarching Contracts of Employment – background
43. ESM2330

    Overarching Contracts of Employment – legal position
44. ESM2340

    Overarching Contracts of Employment – The Contract
45. ESM2350

    Overarching Contracts of Employment – Guaranteed Minimum Hours
46. ESM2360

    Overarching Contracts of Employment – Zero Hour Contract
47. ESM2370

    Overarching Contracts of Employment – Providing an opinion on the contract
48. ESM2380

    Overarching Contracts of Employment – Miscellaneous Contractual Issues
49. ESM2390

    Umbrella companies