This form must be completed for workers wishing to be paid 'off payroll', including anyone operating under a limited or personal service company as well as sole traders.
It should be completed by the hiring University department. Any information entered MUST be an accurate reflection of the engagement to ensure a proper assessment is made. Failure to do so leaves the University at risk of HMRC non-compliance resulting in fines and reputational damage.
A new form must be completed for each engagement, including where an engagement is being extended. Any status check result is only valid for 6 months.
Completion of the employment status check does not negate the responsibility of departments to ensure that services are purchased in line with the Universities Procurement rules and Financial Regulations.
Once submitted the form is automatically sent to the Payroll team, who will assess the engagement to determine if off payroll legislation applies. They use the HMRC Employment Status for tax tool and the HMRC Employment Status Manual.
Should the engagement not meet off payroll legislation, it will be treated as taxable at source. The worker can join the casual payroll, be offered a fixed term contract or be paid by invoice but will be subject to tax and National Insurance deductions on any fee. Should the worker still wish to be paid by invoice even if they do not meet off payroll legislation please contact Payroll.
For support and any matters relating to this check and its results please contact Payroll via employment-status@york.ac.uk.
Data Protection; please see the University privacy notice for ways in which the University of York gathers, uses, stores and shares your data.