In order to apply for jobs, all grafters must confirmed that they are registered as a sole-trader or are self employed.

This means they are responsible for managing their own tax affairs. As part of running their own employment, they also deal with their own rights in respect of holiday and sick pay and therefore no obligation is passed to the client.

If a client is 'Construction Industry Scheme' (CIS) registered then they are responsible for collecting tax on behalf of the sub-contractor under that scheme.

Where the engagement is for an extended period and not under CIS (e.g more than 30 days) we recommend that the worker is employed directly by the employer who should then pay them under the PAYE system and grant them full employee rights beyond. the 30 day initial period.