TAX AND NATIONAL INSURANCE. Tax and National Insurance is payable only when a worker exceeds the Tax Threshold limit governed by HM Revenue and Customs (xxx.xxxx.xxx.xx). For example, this threshold is set at £11,000 for an individual in the 2016/17 tax year. If the self-employed or freelance worker does not or is unlikely to exceed this personal allowance threshold, then both you and the worker are not required to take the action outlined below.
TAX AND NATIONAL INSURANCE. The College is entitled to deduct from your remuneration any tax or employee's national insurance contributions deemed payable on any payment or benefit due under this agreement. Pension
TAX AND NATIONAL INSURANCE. (i) Prior to this contract taking effect, the freelancer will provide The Organisation with appropriate evidence of independent freelancer’s status or self-employment status. Normally, relevant correspondence with HMRC will be sufficient. Council for Dance Education and Training. Example of Contract for Self-employed or Freelance Staff for Recognised Awards Your organisation may decide that an invoice is sufficient from the self-employed / freelance person. However it does not prove that the person is taking care of their own tax and National Insurance contributions.
TAX AND NATIONAL INSURANCE. Tax and National Insurance is payable only when a worker exceeds the Tax Threshold limit governed by HM Revenue and Customs (xxx.xxxx.xxx.xx). For example, this threshold is set at £11,000 for an individual in the 2016/17 tax year. If the self-employed or freelance worker does not or is unlikely to exceed this personal allowance threshold, then both you and the worker are not required to take the action outlined below. Prior to this contract taking effect, the freelancer will provide The Organisation with appropriate evidence of independent freelancer’s status or self-employment status. Normally, relevant correspondence with HMRC will be sufficient. Your organisation may decide that an invoice is sufficient from the self-employed / freelance person. However it does not prove that the person is taking care of their own tax and National Insurance contributions. HM Revenue and Customs (xxx.xxxx.xxx.xx) have confirmed that the only document that will provide proof that the individual is registered as self-employed, is a letter or other correspondence from HMRC covering this issue. A unique tax reference number (or UTR number, which replaced the Schedule D number) is not sufficient proof as some employees who pay tax and National Insurance PAYE may also be issued with a UTR number. Where the freelancer is not registered as self employed with the appropriate authorities, the organisation will deduct tax and NI at source through PAYE. In the case of (ii) the fee paid to the freelancer, as stated in clause 5. above will be reduced by 12.8% - or the amount equivalent to the current rate of Employer’s National Insurance contributions. If the person is not able to show that they are self-employed, then it is less risky for the organisation to deduct tax and National Insurance contributions through PAYE. Otherwise the organisation could be liable for any tax and National Insurance not paid.
TAX AND NATIONAL INSURANCE. The Supplier shall make all appropriate PAYE deductions for tax and National Insurance contributions from the remuneration it pays its personnel (none of whom shall be employees of BT) and the Supplier indemnifies BT in respect of any claims that may be made by the relevant authorities against BT in respect of tax demands or National Insurance or similar contributions relating to the Supplier's personnel or, where the Supplier is a partnership, relating to any partner in the Supplier.
TAX AND NATIONAL INSURANCE. There is no employment relationship between GNDR and the consultant. This is an agreement for the provision of professional services. Consultants are responsible for making their own arrangements for payment of taxes, National Insurance, and any personal insurance cover relating to the activities carried out in the fulfilment of this contract. The consultant will be liable to pay any penalties, fines and other costs incurred due to the consultant’s non-payment of taxes and national insurance in their own country as a result of the consultant’s performance of this agreement.
TAX AND NATIONAL INSURANCE. Prior to this contract taking effect, the freelancer will provide The Organisation with appropriate evidence of independent freelancer’s status or self-employment status. Normally, relevant correspondence with HMRC will be sufficient. Your organisation may decide that an invoice is sufficient from the self-employed / freelance person. However it does not prove that the person is taking care of their own tax and National Insurance contributions. HM Revenue and Customs (xxx.xxxx.xxx.xx) have confirmed that the only document that will provide proof that the individual is registered as self-employed, is a letter or other correspondence from HMRC covering this issue. A unique tax reference number (or UTR number, which replaced the Schedule D number) is not sufficient proof as some employees who pay tax and National Insurance PAYE may also be issued with a UTR number. Where the freelancer is not registered as self employed with the appropriate authorities, the organisation will deduct tax and NI at source through PAYE. In the case of (ii) the fee paid to the freelancer, as stated in clause 5. above will be reduced by 12.8% - or the amount equivalent to the current rate of Employer’s National Insurance contributions. If the person is not able to show that they are self-employed, then it is less risky for the organisation to deduct tax and National Insurance contributions through PAYE. Otherwise the organisation could be liable for any tax and National Insurance not paid.
TAX AND NATIONAL INSURANCE. 7.1 As the Consultant and the Individual (if applicable) is an independent contractor the Consultant acknowledges that the Secretariat will not operate its own internal income tax regime, nor will the Secretariat account for income tax to any tax authorities in any relevant jurisdiction or make or deduct any national insurance contributions or equivalent social security contributions in any relevant jurisdiction on any amount payable under this Agreement.
TAX AND NATIONAL INSURANCE. 5.1 The Consultant shall be responsible for all income tax liabilities and National Insurance or similar contributions in respect of the fees payable under this Agreement and the Consultant agrees to indemnify and keep indemnified the Company against all claims which may be made by the relevant authorities against the Company in respect of income tax, penalties and interest relating to the provision of the Services hereunder by the Consultant. The client in its sole discretion reserves the right to deduct taxes and other statutory obligations from any payments.
TAX AND NATIONAL INSURANCE. The Company is proceeding on the basis that the first £30,000 of the Compensation Payment will not be subject to the deduction of income tax and national insurance. However, the amount of tax to be deducted is ultimately a matter for HMRC to decide and the Executive will be responsible for the payment of any additional income tax and employee's national insurance contributions in connection with the Termination Payment. The Executive undertakes fully and properly to indemnify and keep indemnified the Company and any Associated Company and any Associated Person on a continuing basis against any demand for tax (including employee's national insurance contributions) which may become payable by or on behalf of the Executive arising from the termination of the Executive's employment and/or from the arrangements set out in this Agreement and all and any liabilities (including interest, penalties, reasonable costs, claims or other expenses) which the Company or any Associated Company or any Associated Person may incur in relation to the failure of the Executive to pay any such tax demand, those sums to be paid by the Executive to the Company within seven (7) days of the receipt by the Executive of written confirmation from the Company of the sums so due.
