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1 Gabem Management Limited Set yourself free Work in the way that s best for you while we maximise the amount you take home, keep you compliant with legislation and take the weight off your shoulders. Umbrella CIS Solo

2 Umbrella CIS Solo Get more from your work The Gabem promise If you re a freelancer working on a temporary contract, through agencies, or as self-employed, you face a lot of red tape and paperwork relating to your employment status, tax, National Insurance and pay. At Gabem, we take care of this, save you time and worry and help you maximise the amount you take home. Unique advantages with Gabem Whatever the type of job or contract you re working on and your own business arrangements, we have a contracting option to suit you. If your circumstances change you can move to a more appropriate option. It s an easy way to work, because we take care of it all for you. We ve been in business for 14 years, so we promise you an experienced, flexible service. Best of all, Gabem is a safe pair of hands to help you benefit financially, simplify your life, comply with legislation, and feel free to enjoy the things you want to do. 2

3 What s right for you? We offer three options, each enabling you to minimise the hassle and maximise the amount you take home on each job: Gabem Umbrella for when you are an employee and want Gabem to take care of your day-to-day employment administration, including tax, NI and expenses. Gabem CIS for when you are self-employed and in business in your own right within the construction industry. Gabem Solo for when you are self-employed in business in your own right and are not working in the construction industry. Self-employed or employed? You may consider yourself to be self-employed, but even if you re registered as self-employed with HM Revenue & Customs (HMRC), this is not enough for you to be automatically considered as self-employed. You need to be in business in your own right and meet HMRC s requirements for self-employment on each and every assignment or job you undertake. It sounds complicated, but we re here to make it simple for you. When you work through Gabem we can help with all this. We will discuss the options available and determine which is the most appropriate for you. We will then discuss the contractual terms with you and confirm that you are happy with them. We ll also talk through the paperwork that needs to be completed and the set-up process, to make it as straightforward as possible for you. On the next two pages we ve set out some key questions you need to ask yourself to determine your employment status. 3

4 Self-employed or employed? Key points to help you decide Self-employed You can decide how to do your work (except where the instructions concern health and safety issues) as long as you complete the work to the engager s satisfaction You decide what tasks need to be done within the general job specifications given by the engager When the output and deadline of the work has been agreed, you are left to complete the work as you see fit You cannot be moved between jobs without your agreement You don t have to inform anyone when taking holiday, meal breaks or sick /paternity /maternity leave You are not required to work a specific number of hours but you have agreed deadlines with the engager by which time you need to complete the work. Control (the right to control) Employed You are required to work regular days, hours, shifts or flexible working hours as agreed with the engager You may be entitled to receive overtime If priorities change, you can be moved to different sites or tasks at any time by the engager You are instructed, by the engager, on how to do your work You may be entitled to receive training (at the engager s cost) for the work you do You have to seek permission to take holiday You are entitled to receive sick pay, paternity pay or maternity pay. Mutuality of Obligation You can refuse work offered to you You are responsible for finding your own work You can negotiate a price for each different job you undertake Once an agreed engagement is completed, the engager is not obliged to offer you further work. You cannot refuse work offered to you by the engager You cannot refuse to work at a different location (assuming out of pocket expenses are paid) You are entitled to give and receive notice Once one task is complete, your engager is obliged to offer you further work and you are obliged to accept further work offered. Substitution You have the right to send a substitute to complete your work and this right is reflected in reality You have the right to use a helper to assist in the completion of your work at your own cost. You do the work yourself You cannot send a substitute to do your work in your place You cannot bring in a helper to assist you in completing your work. Financial Risk and Reward You negotiate your rates with the engager at the outset of the work and are not paid for time not worked You have to pay for/provide all your own tools and equipment If you are required to rectify defective work, you would provide the necessary labour and or materials at your own expense You hold your own Public Liability insurance You can make a profit or loss on any contract You invoice the company for all revenue You pay for your own work-related training All tools, equipment or materials are provided by the engager You may receive expenses and overtime You are paid a regular amount based on an hourly, daily, weekly or monthly rate Where you are required to correct your own defective work, you will not be required to provide any materials or labour and you will be paid for the time spent correcting the work The cost of any training (including induction) which are necessary for you to do the work is paid for by the engager. You bear the cost of all administration for your business. 4

5 Umbrella CIS Solo The key factors which are typically used to determine employment status are: control, mutuality of obligation, substitution and financial risk. The table opposite should help you determine whether you would be considered employed or self-employed. Choose what s right for you After looking at these key factors you may be able to make an easy decision, so you can turn to the pages with details of the option that s right for you. If your own situation is not clear, then talk to one of our Operations Team on or see HMRC s guidance on the criteria for self-employment at In this brochure, go to the: Red section: Gabem Umbrella, if you are an employee Green section: Gabem CIS, if you are self-employed in construction Yellow section: Gabem Solo, if you are self-employed outside of construction. Our Terms and Conditions Please read this brochure carefully as it forms part of our Terms and Conditions of business. Then, if you decide to use us, all you have to do is complete and sign the relevant Gabem application form and send it to us with any necessary documents. Should you prefer to join us online, this can be done by going to our website and click on Apply online now for Gabem Umbrella, CIS or Solo. Whichever option you use, we contract with your agency or client, then invoice them at the rate agreed. We retain a proportion of the income received from this agency or client as our margin. Use the best We re one of the most experienced companies in this field. Every week, we look after thousands of people working in industries including construction, transport, finance, engineering, IT, education and the public sector. Most joined because friends or work-mates recommended us. They like our friendly, flexible service and fast response. Questions? Call our operations team on or 5

6 Less worry You benefit from working through Gabem Umbrella if you are an employee (not in business in your own right) or want Gabem to take care of your day-to-day employment administration including tax, NI and expenses. You become an employee of Gabem Management Limited, as one of a number of individuals employed under the same umbrella. You re better off than simply being engaged by the agency/company direct because in addition to your normal employee statutory rights you can claim for certain expenses, which means more money in your account. Also, Gabem handles your administration, so you have more free time and less worry. As a Gabem employee you will be entitled to benefit from the same rights as permanent staff to access onsite facilities (such as canteen, car park) as the hirer's permanent staff, from your very first day on the job. Generally you will be employed on a Classic contract, whereby after 12 weeks doing the same job with a hirer, you will be entitled to equal pay and other basic terms and conditions as the hirer's permanent staff doing the same job as you. A Derogated contract is available under which, after 12 weeks of doing the same job with a hirer, although you will be entitled to the same basic terms and conditions as the hirer's permanent staff doing the same job as you, you will not be entitled to equal pay. Instead, you will be entitled to be paid (at least 50% of your normal pay) during any periods when you are not working in between assignments, subject to the 6

7 Gabem Umbrella at a glance Contract of employment with Gabem Management Limited (GML) Qualify for statutory employment benefits, including holiday pay Claim legitimate business expenses Invoicing and contractual arrangements with your agency or company Public and Employers Liability insurance and Professional Indemnity insurance if this is a requirement of the job Comprehensive Personal Accident insurance for just 2.75 per week with an option to extend this to 24 hour cover for an additional 1.50 per week Enrolment into an approved workplace pension scheme Same-day payment of money due to you, for which there is no extra charge Free text-messages if you agree, we text your mobile phone to confirm when money is transferred into your account PAYE payment records each week, and end-of-year documents so that your tax position is always clear Relax in the knowledge that Gabem options all comply fully with legislation, so all taxes and other deductions are calculated and paid when due Additional benefits such as regular promotions, access to our mortgage service and Income Protection Friendly help and advice, by telephone between 8.30 and 6pm on Monday to Thursday, and 8.30am to 5pm on Friday, as well as up-to-date information on the My Gabem section of our website terms and conditions of the contract. Gabem will also provide you with reasonable assistance in looking for a new assignment in conjunction with your agency. Expenses If your expenses are not being reimbursed by your agency, you can claim them through the Gabem Umbrella option. Every 10 of legitimate expenses you claim can add around 4 to your take home pay. Simply submit the Gabem expense form with supporting receipts and see the difference. We handle all administration; make any necessary deductions for PAYE and NI contributions, and pay money due to you as a net sum (together with any legitimate business expenses). If your agency agrees to pay your allowable expenses through Gabem, we will need the original receipts and a copy of the agency expense log so that these can be paid to you as a net sum, otherwise they will be subject to tax and NI. Relax: while Gabem takes care of your day-to-day employment administration. 7

8 Pension Auto-enrolment Gabem is an employer for the purposes of pensions auto-enrolment. This means that we are required by law to provide an approved workplace pension from 1 September 2013, and we are obliged to automatically enrol all eligible workers into that workplace pension. Gabem is using the National Employment Savings Trust (NEST) as its approved workplace pension. Gabem has postponed the date that it starts to enrol workers who are eligible for automatic enrolment by 3 months. This will be 3 months from the date you join Gabem. (You may be able to start contributions earlier if you wish to, please contact us for more details). At that date, you will be automatically enrolled if you are an eligible worker. You will be an eligible worker if you: are aged between 22 and State Pension Age; work in the UK; and earn over 9440 per annum ( this figure is for 2013/14 and is reviewed and updated annually by Government). Getting started You need to complete the application and send it to us along with the required ID and right to work in the UK documentation. Should you prefer to join us online, this can be done by going to our website and click on Apply online now You tell your agency or company that you wish to be paid through Gabem You will be an employee of Gabem Management Limited (GML) and we will contact your agency or company to set up the necessary processes with them You will receive your Gabem folder which will include two copies of your contract of employment (it is important that you sign and return one copy), a card that you can pop in your pocket with a summary of useful information, together with other important documents. Getting paid To be paid weekly, confirm details of work done before Wednesday (depending on agency/company) at the latest, then we invoice your agency or company, and they send us payment for your work by Friday Expenses claims should reach us by Thursday in time to be processed with your payment We calculate and deduct all necessary PAYE and NI contributions, and pay the net amount due to you, together with any processed expenses, by same-day payment into your bank or building society account We confirm this total net figure to you as a text message if you have given us permission to do so. You re better off: you can claim for legitimate expenses, which means more money in your account. 8

9 Frequently asked questions How much does it cost me? 22 per week. (10% on a gross of less than 220, free on a gross of less than 50). How and when do I receive my money? You can be paid weekly, two-weekly or four-weekly (dependent on your agency) We complete the calculations and send the money due to you electronically the same day so that you can access the money in your account. How do I apply? You need to complete the application and send it to us. Should you prefer to join us online, this can be done by going to our website and click on Apply online now. We will then send you your Gabem Folder of information and you re up and running. Why do we need proof of ID? As the employer, it is a requirement for us to see proof of your identity and right to work in the UK. What insurance cover do I have? Public and Employers' Liability insurance is included as you are an employee We have also arranged comprehensive, competitive Personal Accident Insurance cover. You are automatically included in this policy for a weekly charge of This covers you against occupational workplace accidents and accidents during travel to and from your place of work. One of the important benefits is that if an insured accident results in you being unable to work for 15 days or longer, then 400 or 75% of average gross earnings (whichever is lower) is payable for each week of incapacity (except the first two weeks) for up to 52 weeks We can also arrange for 24-hour accident insurance cover for only 1.50 extra a week Professional Indemnity cover is included, if this is a requirement of the job. Can I go to any agency or company? Yes we work with hundreds of agencies and companies. You just need to provide their full details to us to ensure that we are able to establish a relationship to satisfy all parties concerned. Is there a charge to change agencies or companies? No just let us know which one you have changed to and when. What happens when I work for more than one agency or company in a week? Just tell us the details and we will process your payments, simple as that there is no additional margin. What will my employment status be? You will be an employee of Gabem Management Limited (GML). Does Gabem find work for me? Gabem is not an employment agency or an employment business. As a Gabem employee, you are responsible for contacting agencies or companies for work, then telling us when you have found new work so that we can put contracts in place for the provision of your services. However we do have duty to assist if you are looking for work. What if I want to work abroad? If, at any time, you are required to work off-shore or abroad, you MUST obtain Gabem s authorisation and you will need to contact us beforehand. We may have to decline to accept payment, if you did not obtain our authorisation at the start of an overseas or off-shore assignment. Do I have to complete a self-assessment tax return? HMRC may require you to complete a Self Assessment Tax Return at the end of the tax year. All the information relating to your Gabem employment is on the documents we send you, but if you need help we may be able to recommend an accounting service who will be able to assist. Please contact us for further details. Will I have further tax to pay? There should not be any further tax to pay on your earnings paid through Gabem. We deduct tax on the amounts we handle for you. You are responsible for declaring any additional income or capital gains to HMRC. Do I have a workplace pension? Gabem is an employer for the purposes of pensions auto-enrolment. If you are an eligible worker you will be automatically enrolled into NEST (National Employment Savings Trust) 3 months from the date you join Gabem. Even if you are not automatically enrolled, you may still be able to join the pension. Please contact us for further details. What are my Health & Safety responsibilities? You are required to comply with Health & Safety obligations at your place of work, and you must read and comply with the Gabem Safety information. You can view this on Gabem s website ( or ask us for a paper copy. We review this information regularly to make sure it s up to date. 9

10 Be in control This could be the appropriate option for you if you are legitimately self-employed (in business in your own right) and working in construction under the Construction Industry Scheme (CIS). You retain the financial advantages of being self-employed, such as a reduced NI contribution, and the ability to offset allowable expenses against your tax liability on your Self Assessment Tax Return. You must be registered as self-employed with HMRC you will receive a Unique Tax Reference (UTR) and you must also register for CIS. If you meet the criteria for self-employment (see table on page 4), then we will discuss the contractual terms and confirm that you are happy with them. We ll also talk through the paperwork that needs to be completed and the set-up process. You must tell us every time you move to a new work assignment, and confirm you still meet the criteria for self-employment, and that you are still legitimately in business in your own right. How the service works You will be contracted to Gabem as a self-employed sub-contractor and we will set up contracts with agencies or companies. We will pay money due to you for your services, into your bank or building society account You will need to submit an invoice to us for the work you have done before we can make a payment; however, to further reduce your paperwork we can issue an invoice through a self-billing arrangement. The invoice we raise to the agency will be for a higher amount than your invoice to us. The difference capped at (10% on a gross of less than 10%), is Gabem's margin 10

11 Gabem CIS at a glance Take control of your working life a simple and straightforward way of working, with no hidden costs and less administration Invoicing and contractual arrangements with the agency or company using your services Public Liability insurance cover included at no extra charge Comprehensive Personal Accident insurance for just 2.75 per week with an option to extend this to 24 hour cover for an additional 1.50 per week Remittance of CIS tax on account to HMRC on your behalf Same-day payment of money due to you, for which there is no extra charge Free text-message- if you agree, we text your mobile phone to confirm when money is transferred into your account Remittance advice statements each week and a statement of your gross earnings at year end, for all assignments for which you have been paid through Gabem CIS Claim legitimate business expenses at year end Benefit from the lower NI contributions for self-employed workers Use Gabem ExpenseBox to help you manage your expenses over the year - talk to our Operations Team for details Access to an accounting service for assistance with your self-assessment tax returns Friendly help and advice by telephone, between 8.30am and 6pm on Monday to Thursday, and 8.30am to 5pm on Friday, as well as up-to-date information on the My Gabem section of our website When you are working as self-employed through Gabem CIS, we are required by the regulations to deduct 20% tax on account from your earnings (if you are registered for payment under the standard rate of deduction) and remit it to HMRC on your behalf. This helps ensure that tax due is provided for week by week, so you should not face a large tax bill at the end of the year, and may even receive a tax rebate For any assignments for which you are paid through Gabem CIS, you will be responsible for filing an annual tax return with HMRC at the end of the tax year. You are also responsible for paying any tax due once HMRC has processed your return All self-employed workers must have their own Public Liability (PL) insurance cover This is provided by Gabem (cover up to 5,000,000) at no extra charge to you. Full policy details can be provided on request You can also take advantage of our Personal Accident Insurance cover at a very competitive rate (see Frequently Asked Questions for details) We can also help you to obtain Professional Indemnity cover if this is a requirement of the job. Please contact us for more information. Getting started If you have not already done so, register as self-employed (call your HMRC office or go online to They will provide you with your Unique Tax Reference (UTR) number You must also be registered for CIS as a sub-contractor. To register, phone the HMRC CIS Helpline on Under the CIS scheme, Gabem will need to verify your registration in order to pay you net of the standard rate of deduction (20%). If for any reason you have not been registered for CIS, we will pay you under the higher rate of deduction (30%) until we are able to verify with HMRC that you should be paid under the standard rate You need to complete the application and send it to us. Should you prefer to join us online, this can be done by going to our website and click on Apply online now You tell your agency or company that you wish to be paid through Gabem You will be a CIS subcontractor to Gabem Management Limited (GML) and we will contact your agency or company to set up the necessary processes with them You will receive your Gabem folder which will include two copies of your contract for services and self-billing agreement (it is important that you sign and return one copy of each), a card that you can pop in your pocket with a summary of useful information, together with other important documents. 11

12 Frequently asked questions How much does it cost me? (10% on a gross of less than 170). You are a sub-contractor to Gabem Management Limited (GML) and we in turn contract your services to your agency or company at the rate agreed with them. We invoice and receive payment for the services from the agency or company, and you invoice GML (usually through a self-billing arrangement) at the rate agreed with you. The difference between the rates is Gabem's margin, which is capped at (10% on a gross of less than 170). How and when do I receive my money? You can be paid weekly, two-weekly or four-weekly (dependent on your agency) We complete the calculations and send the money due to you electronically the same day so that you can access the money in your account. How do I apply? You need to complete the application and send it to us. Should you prefer to join us online, this can be done by going to our website and click on Apply online now. We will then send you your Gabem Folder of information and you re up and running. What insurance cover do I have? All self-employed workers must have their own Public Liability (PL) insurance cover. This is provided by Gabem (cover up to 5,000,000) at no extra charge to you. Full policy details can be provided on request You can also take advantage of our Personal Accident Insurance at a very competitive rate of 2.75 per week. This policy covers you against occupational workplace accidents and accidents during travel to and from your place of work. One of the important benefits is that if an insured accident results in you being unable to work for 15 days or longer, then 400 or 75% of average gross earnings (whichever is lower) is payable for each week of incapacity (except the first two weeks) for up to 52 weeks We can also arrange 24-hour accident insurance cover for an additional 1.50 extra a week We can also help you to obtain Professional Indemnity cover if this is a requirement of the job. Please contact us for more information. Can I go to any agency or company? Yes, we work with hundreds of agencies and companies. You just need to provide their full details to us to ensure that we are able to establish a relationship to satisfy all parties concerned. Is there a charge to change agencies or companies? No just let us know which one you have changed to and when. What happens when I work for more than one agency or company in a week? Just tell us the details and we will process your payments, simple as that there is no additional margin. What is a self-billing agreement? This allows Gabem to raise invoices on your behalf as a sub-contractor, which reduces your paperwork and makes sure you get paid as quickly as possible. How do I pay National Insurance Contributions (NIC)? Self-employed individuals are responsible for making their own provision for paying the weekly Class 2 NIC. You can set up a Direct Debit with HMRC, or alternatively they will invoice you every quarter for payment. When you have submitted your self-assessment tax form and expenses at the end of the tax year, you will be responsible for paying any additional tax and Class 4 NIC due, once HMRC has processed your return and notified you of the additional amount. You will have already paid the CIS tax on account, so it is likely that there will be little or no additional tax to be paid, and you may even receive a tax rebate. The remittance advice statements which you receive from Gabem also include an estimation of the amount of tax you may need to retain. Will I have to pay extra NI if I stop being self-employed? No you cease being liable for Class 2 NIC from the Saturday following the date you stop self-employment. You will be required to advise HMRC by calling However, if the period during which you will not be selfemployed is short, you may choose to continue paying Class 2 NIC during this period, but you can recover any excess NI payments after you have submitted your tax return Class 4 NIC is payable under self-assessment in relation to your business profits. Do I have to complete an annual self-assessment tax return? Yes, but much of the information we process for you is on the documents we send you. You will receive a statement of your gross earnings at the year end, for all assignments for which you have been paid through Gabem, together with a statement showing monies paid to HMRC. If you need help with your self-assessment tax return we may be able to recommend an accounting service who will be able to assist. You may also find it helpful to use our ExpenseBox service. Please contact us for further details. Can I claim SSP or any other statutory benefits? No as a self-employed worker you do not qualify for SSP or any other statutory benefit, including holiday pay. Does Gabem find work for self-employed workers? Gabem is not an employment agency or employment business, and does not offer any form of work-finding services for self-employed workers You are responsible for contacting agencies or companies for work as you are in business in your own right, then telling us when you have found work so that we can put contracts in place for the provision of your services. 12

13 Your own boss This could be the appropriate option for you if you are legitimately self-employed (in business in your own right) and are not working in construction. You retain the financial advantages of being self-employed, such as a reduced NI contribution, and the ability to offset allowable expenses against your tax liability on your Self Assessment Tax Return. You must be registered as self-employed with HMRC, and provide Gabem with your Unique Tax Reference (UTR). If you meet the criteria for self-employment (see table on page 4 ), then we will discuss the contractual terms and confirm that you are happy with them. We ll also talk through the paperwork that needs to be completed and the set-up process. You must tell us every time you move to a new work assignment, and confirm you still meet the criteria for self-employment, and that you are still legitimately in business in your own right. 13

14 14 How the service works You will be contracted to Gabem as a self employed sub-contractor and we will set up contracts with agencies or companies. We will pay money due to you for your services into your bank or building society account You will need to submit an invoice to us for the work you have done before we can make a payment; however, to further reduce your paperwork we can issue an invoice through a self-billing arrangement. The invoice we raise to the agency will be for a higher amount than your invoice to us. The difference capped at (10% on a gross of less than 170), is Gabem's margin For any assignments for which you are paid through Gabem Solo, you will be responsible for filing an annual return with HMRC at the end of the tax year. You are also responsible for paying any tax due once HMRC has processed your return All self-employed workers must have Public Liability (PL) Insurance cover. This is provided by Gabem (cover up to 5,000,000) at no extra charge to you. Full policy details can be provided on request You can also take advantage of our Personal Accident Insurance cover at a very competitive rate (see Frequently Asked Questions for details) We can also help you to obtain Professional Indemnity cover if this is a requirement of the job. Please contact us for more information. Getting started If you have not already done so, register as self-employed (call your HMRC office or go online to They will provide you with your Unique Tax Reference (UTR) number You need to complete the application and send it to us. Should you prefer to join us online, this can be done by going to our website and click on Apply online now You tell your agency or company that you wish to be paid through Gabem Benefits at a glance Take control of your working life a simple and straightforward way of working, with no hidden costs and less administration Invoicing and contractual arrangements with the agency or company using your services Public Liability insurance cover included at no extra charge Comprehensive Personal Accident insurance for 2.75 per week with an option to extend this to 24 hour cover for an additional 1.50 per week Same-day payment of money due to you, for which there is no extra charge Free text-message if you agree, we text your mobile phone to confirm when money is transferred into your account Remittance advice statements each week and a statement of your gross earnings at year end, for all assignments for which you have been paid through Gabem Solo Claim legitimate expenses at year end Benefit from the lower NI contributions for self-employed workers Use Gabem ExpenseBox to help you manage your expenses over the year talk to our Operations Team for details Access to an accounting service for assistance with your self-assessment tax returns Friendly help and advice, by telephone between 8.30am and 6pm on Monday to Thursday, and 8.30am to 5pm on Friday, as well as up-to-date information on the My Gabem section of our website You will be a subcontractor to Gabem Management Limited (GML) and we will contact your agency or company to set up the necessary processes with them You will receive your Gabem folder which will include two copies of your contract for services and self-billing agreement (it is important that you sign and return one copy of each), a card that you can pop in your pocket with a summary of useful information, together with other important documents.

15 Frequently asked questions What does it cost me? (10% on a gross of less than 170). You are a sub-contractor to Gabem Management Limited (GML) and we contract your services to your agency or company at the rate agreed with them. We invoice and receive payment for the services from the agency or company, and you invoice GML (usually through a self-billing arrangement) at the rate agreed with you. The difference between the rates is Gabem's margin, which is capped at (10% on a gross of less than 170). How and when do I receive my money? You can be paid weekly, two-weekly or fourweekly (dependent on your agency) We complete the calculations and send the money due to you electronically the same day so that you can access the money in your account. How do I apply? You need to complete the application and send it to us. Should you prefer to join us online, this can be done by going to our website and click on Apply online now. We will then send you your Gabem Folder of information and you re up and running. What insurance cover do I have? All self-employed workers must have their own Public Liability insurance. This is provided by Gabem (cover up to 5,000,000) at no extra charge to you. Full policy details can be provided on request You can also take advantage of our Personal Accident Insurance at a very competitive rate of 2.75 per week. This policy covers you against occupational workplace accidents and accidents during travel to and from your place of work while you are working through Gabem Solo (unless working abroad or offshore). One important benefit is that if an insured accident results in you being unable to work for 15 days or longer, then 400 or 75% of average gross earnings (whichever is lower) is payable for each week of incapacity (except the first two weeks) for up to 52 weeks We can also arrange 24-hour accident insurance cover for an additional 1.50 a week We can also help you to obtain Professional Indemnity cover if this is a requirement of the job. Please contact us for more information. Can I go to any agency or company? Yes we work with hundreds of agencies and companies. You just need to provide their full details to us to ensure that we are able to establish a relationship to satisfy all parties concerned. Is there a charge to change agencies or companies? No just let us know which one you have changed to and when. What happens when I work for more than one agency or company in a week? Just tell us the details and we will process your payments, simple as that there is no additional margin. What is a self-billing agreement? This allows Gabem to raise invoices on your behalf as a sub-contractor, which reduces your paperwork and makes sure you get paid as quickly as possible. How do I pay National Insurance Contributions (NIC)? Self-employed individuals are responsible for making their own provision for paying the weekly Class 2 NIC. You can set up a Direct Debit with HMRC, or alternatively they will invoice you every quarter for payment. When you have submitted your self-assessment tax form and expenses at the end of the tax year, you will be responsible for paying any additional tax and Class 4 NIC due, once HMRC has processed your return and notified you of the additional amount. The remittance advice statements which you receive from Gabem also include an estimation of the amount of tax you may need to retain. Will I have to pay extra NI if I stop being self-employed? No you cease being liable for Class 2 NIC from the Saturday following the date you stop self-employment. You will be required to advise HMRC by calling However, if the period during which you will not be self-employed is short, you may choose to continue paying Class 2 during this period, but you can recover any excess NI payments after you have submitted your tax return Class 4 NIC is payable under self-assessment in relation to your business profits. Do I have to complete an annual self-assessment tax return? Yes, but much of the information we process for you is on the documents we send you. You will receive a statement of your gross earnings at the year end, for all assignments for which you have been paid through Gabem, together with a statement showing monies paid to HMRC. If you need help with your self-assessment tax return we may be able to recommend an accounting service who will be able to assist. You may also find it helpful to use our ExpenseBox service. Please contact us for further details. Can I claim SSP or any other statutory benefits? No as a self-employed worker you do not qualify for SSP or any statutory benefit, including holiday pay. Does Gabem find work for self-employed workers? Gabem is not an employment agency or employment business, and does not offer any form of work-finding services for self-employed workers You are responsible for contacting agencies or companies for work as you are in business in your own right, then telling us when you have found work so that we can put contracts in place for the provision of your services. 15

16 Your work your life When you use Gabem you ll find the weight of administration is lifted from you, and we re always on hand to help. Extra Gabem benefits We can introduce you to a range of financial services such as Income Protection and a mortgage service. We ve chosen them to help you make the most of your money and protect yourself and your family. Your next step For more information, talk to our Operations Team or you can visit our website at You can also contact us by text , or fax Now all you have to do is apply online or complete and return the relevant application form with any necessary documents. Gabem Management Limited, Waterside, Halfway Bridge, Lodsworth, West Sussex, GU28 9BP Tel: Text messages: Fax: Website: Printed in England on paper from responsible sources, using 100% vegetable based ink 10/13 Registered in the United Kingdom Registration number: Registered address: Waterside, Halfway Bridge, Lodsworth, West Sussex, GU28 9BP Authorised and regulated by the Financial Conduct Authority (FCA) FCA registered number Our legal advisors are: Penningtons Manches LLP Abacus House, 33 Gutter Lane, London EC2V 8AR Call:

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