Peculiar NI treatment for Self Employed cleaners | AccountingWEB

Peculiar NI treatment for Self Employed cleaners

 A client of ours, a cleaning company, has recently been visited by HMRC, with the main intention of their visit appearing to be to ensure that self employed cleaners are indeed self employed, rather than being employees. This client has a number (a majority, even) of employees, but also uses a few sub-contractor self employed cleaners. HMRC have, it would appear, agreed that these latter individuals are correctly treated as being self employed.

However, the inspector has now pointed the client to HMRC guidance ESM4018 which refers to the NI treatment of self-employed sub-contractors who provide cleaning services on behalf of a contractor, and the guidance seems to state quite plainly that, even though being self-employed, the contractor is required to treat them as employees as far as National Insurance is concerned, though not for tax.

How does this work in practice, and are there any arguments against adopting this treatment?

Any answers greatly received. 





There are 10 comments. Login or register to view them.

As for teachers, sports coaches, entertainers

Ernest N Dever |
Ernest N Dever's picture

Twist in the tale

Jamesm96 |
Jamesm96's picture

Not sure

Ernest N Dever |
Ernest N Dever's picture

From the horse's mouth

Jamesm96 |
Jamesm96's picture

Cleaners: Social Security (Categorisation of Earners) Regulation

martin.jackson |

What is the cleaner's position

nelfi |

What about cleaning private homes?

GeeBee |

Private house cleaners

davidkirk |

I guess, that's the illegal

batesdebra |


philevo81 |