There is a Sales Agent working at a new housing site.
She is employed and paid a wage by an estate agent.
The builder/developer pays the estate agent a fee for each house sold by the agent.
The builder/developer also pays the agent a commission for each house sold by her - directly to the sales agent (not via the estate agent).
So is this payment employment income? or self employment income?
Is anyone liable for employers NI? if so who?