The following Inland Revenue website details National Insurance obligations for casual lecturers:

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1 NON PAYROLL FEES INTRODUCTION From time to time the College needs to pay individuals who have provided a service. Such payments cannot be made via the payroll unless the individual has an employment contract. Employment contracts may be formal fixed term or open ended contracts, or alternatively may be an implied contract for temporary, casual work. In these circumstances payment should be made via payroll (in liaison with Human Resources as appropriate), with Income Tax and National Insurance Contributions will be deducted from the payment. Payments to individuals for freelance work must be made via the Non Payroll Fees ( NPF ) system rather than Supplier Payments ( Accounts Payable ). This is because the payment is to an individual rather than an incorporated company. The College must therefore include certain specific information in case the payment to the individual is later challenged by the Inland Revenue. CURRENT AND RECENT EMPLOYEES Non Payroll Fees can never be paid to current or recent Imperial College employees, unless the work performed is discernibly different from the work performed under the relevant employment contract. For example, a lecturer from one department must not be paid NPF for lecturing work undertaken in a different department. It may be possible for a bonus payment to be made for such work, following liaison with Human Resources Division. CASUAL LECTURERS The Inland Revenue has strict conditions for NPF payments to casual lecturers who deliver in excess of three lectures per tax year. In all cases, lecturers who deliver, or will deliver, in excess of three lectures per tax year must have class one National Insurance Contributions withheld at source from their payments. To enable us to calculate the correct National Insurance Contributions the dates of relevant lectures must accompany the NPF form. Lecturers in this category cannot normally be paid via NPF for delivering lectures as part of a set course or unit of study. Lecturers delivering an ongoing series of lectures as part of a course are usually teaching a curriculum designed by the department, at times and venues specified by the College. Such work is categorised by the Inland Revenue as employment. The following Inland Revenue website details National Insurance obligations for casual lecturers: HOW IS THE RELATIONSHIP BETWEEN THE COLLEGE AND THE INDIVIDUAL DETERMINED? Non Payroll Fee payments can only be made for genuine freelance work. NPF payments cannot be made where an employee-employer relationship exists, or could reasonably be interpreted to exist, between the worker and the College. Payments to employees must be made through payroll, with tax and national insurance deducted.

2 The rules for establishing whether or not an employer-employee relationship exists are ultimately determined by the Inland Revenue. In making this determination, consideration should be given to the factors set out in Annex A WHAT INFORMATION MUST BE INCLUDED WITH NPF FORMS? Full Name - the College makes payments to literally thousands of individuals, so the more accurate the information for each, the less likely errors are to be made. Date of Birth - this is the College s chosen unique identifier field as it is highly unlikely that two people with the same name will have the same date of birth Address - we need some formal contact address for our records, and to ensure cheques reach their destination National Insurance Number - in the event that the Inland Revenue audit the College we may be required to give the NI details of all the service providers paid via the Nonpayroll fees system, so it is essential we have this detail on our records. (NB: This is not a requirement where the service provider is an overseas national, or is over 65) Department/ Division - so that we know who to raise queries with. Description of Work - this should demonstrate that the work was the provision of a service rather than an employment relationship Cost Code - including a three digit analysis code at the end. Declaration - this must either be made by the claimant or on their behalf, or supporting documentation provided with the signature of the claimant. Authorisation - A recognised College tri-coloured stamp and approved signature must be applied to the form. NPF PAYMENTS IN EXCESS OF 1,000 Where the payment is for a long term relationship, or for more than 1,000 to an individual per tax year, the NPF form must be supported by a signed consultancy agreement between the College and the individual. This may be on the standard terms of the service provider, but should in most cases comply with the requirements of the College s standard Consultancy Agreement. For further information please contact James Heaton, Assistant Financial Controller. ANNEX A Employed versus Self-Employed A matter of negotiation The comparative weight of factors which establish and determine the underlying relationship versus labels attached to the relationship Tax and National Insurance A Guide to Individuals' status Employed or self employed? Although the law does not define 'employment' and 'self-employment', an employer cannot simply call a job 'employment' or 'self-employment'. The status is determined after careful consideration and by the application of some simple tests. The reasoning and questions outlined here should provide an aid to determining employment status, but it should be stressed that not every situation can be covered, as it is not possible to list all the factors which may be relevant or provide a precise guide.

3 For each engagement the whole picture needs to be looked at in light of all the specific facts. In most cases it will be fairly obvious whether someone is employed or self-employed. For example, working on a company s production line in its factory will almost certainly lead to the conclusion of employment. The difficulty in marginal cases is deciding on which side of the line a particular job falls, while bearing in mind that being employed or self-employed in one job will not necessarily mean being so in the next or other jobs undertaken during the same period. The comparative weight of factors which establish and determine the underlying relationship versus labels attached to the relationship Certain factors determine the nature of the relationship, whereas labels (sometimes erroneously) attached by the parties to themselves and the administration of their relationship may be misleading and should not be used to determine the true nature of the relationship. For example, the submission of an invoice by an individual claiming self-employment status is not conclusive in determining the relationship. It might well be that this individual is by the Revenue s definitions a part time employee and is in fact submitting time sheets. Certain matters confuse the issue of whether someone should be regarded as employed or self employed and it is therefore important to identify these factors and distinguish them. This is best done by looking at the substance, rather than the form of the relationship. For example, an individual may call himself a consultant and have a trading name (NB - trading names are distinct from limited company names or a properly constituted partnership names and should not be confused) consistent with that proposition, but examination of the substance of his work with the College may disclose that his responsibilities fall firmly into the employment camp. In essence, just because someone calls himself self-employed and submits invoices, this does not in any way preclude such people from being employees, in which case they must be treated as such. The terms contract for services and contract of service should be reconsidered and replaced with [Independent] Consultancy Agreement or Employment contract. When we engage self employed individuals, we should do so as far as possible on College standard terms and conditions, ensuring, for example, that required insurance policies such as Professional Indemnity are in place. It should also be stressed that if the consultant is unable to perform his contractual obligations, a second contractor acceptable to the College must be supplied, if not then the College may bring someone in to cover and recharge that cost to the consultant. If the consultant uses College facilities then these too should be recharged to the consultant. Tax and National Insurance Importantly, employment status affects income tax and National Insurance payments and some statutory rights, benefits and protection.

4 Employed The employer (i.e. Imperial College) is both responsible and legally obliged to deduct tax and National Insurance Contributions from an employee s pay under PAYE and pay this direct to the Inland Revenue. Self-employed A self employed person is responsible for paying his or her own income tax and National Insurance Contributions. A Guide to individuals status The assumption in the following analysis is that the service provider wishes to be engaged as a consultant. These tests should be applied to determine whether an individual should be paid as an employee (i.e. via Payroll, with income tax and National Insurance withheld), or as a self-employed freelance worker (i.e. via NPF, paid gross). 1. Common sense approach A simple examination of the facts may be sufficient. For example Would you ordinarily expect these duties to be undertaken by an employee? If so, then what distinguishing factors are present in the current circumstances which rebut the presumption of employment? In addition, applying the following simple tests may help in a preliminary assessment of the facts: 1a. The test of control The basic proposition is quite straightforward: the more control Imperial College exercises over an individual s work, the more likely the College is to be deemed by the Inland Revenue as the employer and the individual an employee. The test may be expressed in terms of the what to do, how, when and with whom to do it test. For example, if the College tells the individual not only what job to do but how and when it is to be done, as well as where and with whom it should be done, then this suggests such a degree of control as to lead to a conclusion of employment. This combined approach of 1 and 1a above, more often than not, will provide sufficient information to enable a decision to be reached. This decision will be given to the service provider who, if unsatisfied, may then challenge the decision by rebutting the presumption with further information. In the event that this approach has been inconclusive or that the service provider has challenged the original decision, the following questions may be applied by way of further investigation. 2. Apply further tests Although the following tests may help in determining employment status, they can not cover every situation as it would not be possible to list every relevant factor. Employed

5 If the answer to the following questions is 'Yes' then the relationship is probably one of employment. Does the individual have to do the work rather than hire someone else to do it for them? Does someone tell the individual at any time what to do or when and how to do it? Is the individual paid by the hour, week, or month? Are they offered overtime pay? Does the individual work set hours, or a given number of hours a week or month? Does the individual work at College premises, or at a place or places he or she decides? Self-employed If the answer to the following questions is 'Yes' then the position is probably one of selfemployment. Does the individual have the final say in how the business is run? Does the individual risk his or her own money in the business? Is the individual responsible for meeting the losses as well as taking the profits? Does the individual provide the main items of equipment needed to do the job? Is the individual free to hire other people on his or her own terms to do the work they have taken on, and to pay them out of his or her own pocket? Does the individual have to correct unsatisfactory work in his or her own time and at his or her own expense? 3. Policy considerations There is an additional policy layer for consideration. Example 1, if a particular service provider were allowed consultant status, would this open the floodgates for others to relinquish their employment status and recommence their duties as consultants and if so would this be desired by the College? Example 2, is it appropriate to have two people working alongside each other, one as a consultant, the other as an employee? If after application of all the above approaches, agreement can still not be reached, then the particular service provider s case can be put to the College s tax inspectors for a final, binding ruling. It is important that the College s tax inspectors make the ruling, and not those of any other tax office. It is the College s tax inspectors who will examine the relationship between the College and the individual and determine whether Schedule D or E should apply. To this extent a ruling from a different tax office will not preclude the College s inspectors from collecting tax from the College retrospectively if, for example, the College paid a service provider gross under Schedule D and the College s inspectors believe that person was in fact an employee and so should have been taxed under Schedule E. The College in this case would be disadvantaged, having paid the fee gross but then having to account for the income tax and National Insurance that should have been deducted from that fee. The College would then have to either absorb the loss or seek recovery from the service provider.

6 Casual, short term, temporary or part-time working The same considerations to determine employment status will apply even if the work is parttime or for a short period. Unless 'Yes' can be given as an answer to the self-employed questions, the conclusion will tend towards that of employment. If someone has more than one job, or works for a number of different people for a few days or weeks at a time, then the questions need to be answered for each job. Remember, because someone is self-employed in one job, it doesn't necessarily mean they will be self-employed in any other job. Where, however, services are provided to many different persons and work is regularly undertaken for one person to the exclusion of others, this may reveal whether the work that is done for each is as an employee, or a self-employed person. It is quite possible to be employed and self-employed at the same time in different jobs. For example, a part-time shop assistant could spend the rest of their time running their own business from home. Back to top of Annex A Back to top of 'Non Payroll Fees' [up] 2005 Imperial College London Wednesday 5 January 2005

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