Sussex wrote:
youbeenbusy wrote:
What is it ?
https://www.bailii.org/uk/cases/UKFTT/T ... C08519.pdfI haven't read all 60 bloody pages, but I'm assuming Heathcote is saying that for all drivers on circuits offering their services to operators, then those operators are liable to be paying national insurance on any income received by those drivers.
In particular for account work that is paid to the operator and then forwarded onto the driver.
As an employer who pays PAYE I get a £4,000 annual allowance on employer national insurance which means in effect I do not pay any employers national insurance contributions. I would need a fair few mor driver who earn above the threshold before I had to pay any. The threshold is £732 per month.