Essentially you will become an employee of Danbro, with a view to completing a succession of assignments for various agencies or clients in the course of that employment.
This allows the location of each assignment to be treated by HMRC as a qualifying ‘temporary workplace’ as long as you don’t expect to work there for longer than 2 years.
- We (Danbro) enter into a contract with either your recruitment agency or the end client for you to do work for the client.
- You do the work. The agency or end client pays us the rate (known as the contract rate) to cover both payment for you and the costs related to your employment (such as employer’s NIC).
- We make a provision for your basic pay (or National Minimum Wage).
- We make a provision for Employer’s National Insurance Contributions.
- We set aside provision for your holiday pay.
- We make a provision for our margin
- You are paid, subject to PAYE and Employee’s National Insurance Contributions and you will receive a payslip.
In some instances individuals working through an Employment Business may claim tax relief on commuter expenses, we will assess your eligibility for this when you join us and each time you commence a new assignment.