Can anyone set me on the right path with the reporting requirments under the new employment intermediaries legislation.
Using the following example would a report need to be filed and which company would file the report.
Company A provides construction services (plumbing, joinery, electrical etc) to a number of other companies. Company A uses a number of self employed sub contractors to provide the various services under contracts for services and operates the CIS scheme such as verification, dedcution and so on.
Company A also uses company B to supply services under a contract for services. Company B again uses self employed subcontractors to supply the services operating under the CIS scheme.
Woulda report be required under the employment intermediaries rules. If so does company A report for the subcontractors it engages directly and needs the details of subcontractors used by company B or is it company B that reports only its own sub contractors supplied to company A
Very confused and would very much appreciate some help!!!
Replies (1)
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The supply of construction services is different from the supply of labour - or at least it needs distinguishng in contracts and invoicing.
If company A is supplying construction services then I see no obligations under the intermediaries regulations - hopefully the invoices issued refer to things like a description of construction work carried out or quoted job price.
However if the invoices issued by company A refer to supply of labour (eg. operatives names / hours/ rate per hour) this could be interpreted as a supply of labour and so caught by the intermediaries reporting regulations.