Common use of United Kingdom Income Tax and National Insurance Contributions Clause in Contracts

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments.”

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments.”

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such paymentspayments The Department for International Development (DFID) is a UK Government department responsible for promoting development and the reduction of poverty overseas. DFID’s Strategic Vision for Girls and Women sets out the results DFID is committed to deliver by 2015 for girls and women to: delay first pregnancy and support safe childbirth; get girls through secondary school; get assets directly to girls and women; and prevent violence against them. The Strategic Vision also commits DFID to strengthening the enabling environment1 for girls and women. Leadership for Change is a three-year programme (2012-2015) that targets three key areas within the enabling environment which undermine the ability of girls and women to make informed choices and control the decisions that affect them. One of these key areas is the attitudes and behaviours of boys and men. Over recent years, DFID has substantially increased its emphasis on the generation and use of rigorous evidence to inform programme design and policy-making. It is expected that, by basing decisions on the most up-to-date information of “what we know”, the success, impact and value for money of policies and programmes will be enhanced. A prerequisite of evidence-based policy and programming is to ensure that the best research evidence – i.e. research evidence which can be relied upon to be rigorous, substantive and objective – is accessible and easily available. The objective of these terms of reference is to appoint an experienced multi-disciplinary professional team to undertake a learning and evidence project on the subject of working with boys and men to promote gender equality. The learning and evidence project provides an opportunity to identify and address evidence gaps and opportunities for lesson learning in relation to approaches for sustainable long-term attitudinal and behavioural change towards gender equality among boys and men, and the interplay between such change and institutions and policies. It will provide evidence and learning products including rapid reviews, literature reviews, and case studies The learning and evidence produced will be a global public good. The main users of the evidence are likely to be the international academic and advocacy community working on gender equality; and 1Improvements in the enabling environment require action to understand and address attitudes, behaviours and social norms which constrain adolescent girls’ and women’s lives and which perpetuate exclusion and poverty. It requires increasing support for interventions that empower girls and women to make informed choices and to control decisions that affect them. donor agencies and development organisations developing policy and implementing interventions on the ground, including DFID policy and programme staff. The aim of this learning and evidence project is to increase understanding of:  processes(political, social and economic) that bring about sustainable long-term attitudinal and behavioural change towards gender equality among boys and men;  the interplay between such change and institutions (formal and informal, including the work place, family and religious institutions)and policies;  the role of boys and men in influencing or enabling interventions aimed at girls and women; and  effective development interventions and approaches to support long-term attitudinal and behaviour change so men and boys can support gender equality. This is learning and evidence project and not a primary research project. The Service Provider is expected to:  Review literature (published, grey literature and development programme documents) to provide an overview of evidence, gaps and learning on the role of boys and men in promoting gender equality. The Service Provider will consider questions such as (but not be limited to):  How can institutions, such as the work place, the family and religious institutions be resituated so that boys and men value the contributions of women, share domestic work burdens and encourage their agency?  What is the impact of policies designed to challenge prevailing norms of masculinity, on men’s attitudes and behaviours towards girls and women?  How are current empowerment interventions (at local and national levels) for girls and women hindered (or helped) by the lack of, or nature of, the involvement of boys and men?  How do boys and men act as either gate-keepers or enablers?  How are/could boys and men be engaged in promoting gender-sensitive peace and state-building?  What are the unintended consequences for boys and men coming out from interventions whose main beneficiaries are girls and women?  Provide an objective analysis of the evidence base, including on the quality of the literature and evidence.  Develop and implement a case study methodology, analysing a range of interventions from a cross section of countries. Case studies should capture learning on improved practice, e.g. on monitoring and evaluation of results, and provide policy recommendations on entry points and further opportunities for engagement.  Based on the above review and case studies, provide guidance on indicators to measure results of donor interventions in relation to working with boys and men in promoting gender equality. Develop a conceptual framework/theory of change for this work.  Develop a low-cost communications strategy to increase uptake of lessons learnt, including the use of web-friendly products and making best use of technology. The strategy should be in line with the DFID research open and enhanced access policy.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments 1. Objective

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such paymentspayments The Department for International Development (DFID) leads the UK government’s efforts to fight global poverty. As part of this effort, DFID is committed to delivering quality work on empowerment and accountability to support poor people to drive forward development for them. DFID has designed an ‘Access and Feedback’ programme (AFP) to increase transparency on aid spending and test the effectiveness of a range of beneficiary feedback mechanisms (BFM) in allowing poor women and men to hold aid implementers and donors accountable for the delivery of aid projects. The AFP will be delivered through four pilots testing transparency and BFM led by DFID Mozambique, Bangladesh, Pakistan and Civil Society Department. The pilots will be supported by a research and impact evaluation component (RIEC). The RIEC component will gather evidence from the pilots to provide insight and input into what’s working and why and how the pilots can be amended in an iterative way to improve impact. These terms of reference set out the requirements for the BFM component of the Civil Society Department pilot, which will be applied in the Global Poverty Action Fund (GPAF), DFID’s central mechanism for supporting civil society. The transparency component of the pilot will be tendered for separately. The supplier must be aware that GPAF projects currently included in this pilot may change depending on the implementing partners’ capacity to engage. The GPAF is a centrally-managed (by a fund manager external to DFID), £120 million demand-led fund. It supports not-for-profit organisations to implement projects of up to three years in DFID focal countries or countries that are in the bottom 50 of the UN Human Development Index. Projects must deliver poverty reduction and pursuit of the Millennium Development Goals through tangible changes to poor people’s lives including through: service delivery, empowerment and accountability and work on conflict, security and justice. The GPAF has two funding windows, Impact and Community Partnerships, operating under these objectives. The Impact Window is for tried and tested methodologies to be delivered to scale. The Community Partnerships Window is for smaller organisations to deliver results at the community level. Projects for the GPAF pilot have been identified from within the Impact Window. More information on the GPAF can be found at xxxx://xxx.xxxx.xxx.xx/Work-with-us/Funding-opportunities/Not-for-profit-organisations/Global-Poverty-Action-Fund/ Overall objectives of the GPAF BMF pilot: To enhance understanding and responsiveness between beneficiaries, GPAF grant holders(including their project partners) and DFID in order to: improve the appropriateness of projects in making positive change to poor people’s lives; increase the adaptability of GPAF projects to unintended consequences (good or bad) To provide information to DFID and the external GPAF Fund Manager on beneficiary views of the performance of GPAF projects. Beneficiary feedback should serve as a form of results verification and provide a way for stakeholders in the UK and in the relevant country to hold the xxxxx xxxxxx accountable. To contribute to the evidence base of how, and under what conditions, beneficiary feedback improves development results and the level of resources required to design and manage a BFM for meaningful impact. This will enable DFID to roll out tried and tested mechanisms across their programmes in the future and share this approach with civil society organisations and other donors. GPAF beneficiaries Other AFP pilots GPAF Grantees The Scope: The supplier will design and manage a pilot to test three different approaches to gathering and using feedback from intended and unintended beneficiaries for improved impact in GPAF projects. The theory of change is that beneficiary feedback will lead to greater accountability between recipients, donors and implementers, which lead to better decision-making and development results. Each approach will test a feedback mechanism that requires a different level (of greater or lesser intensity) of resources to design, manage and implement. These are: A low resource new technology model that will allow beneficiaries, groups representing beneficiaries or interested parties to provide unsolicited SMS feedback. A medium resource, pre-determined social research approach. A higher resource model, where the method of collecting feedback is determined by a strong context analysis. The supplier will assess the value for money1 of each mechanism, including but not limited to how much information is generated, whose voices are captured, how easy is it to translate the information in to practical action and at what cost. This information will help guide future decisions on BFM use within DFID. The ‘Detailed Requirements’ below gives more information on each approach. The supplier will test the feedback mechanisms across nine different GPAF projects, one feedback mechanism per three projects, all delivering results on maternal and child health across eight different countries in Africa and Asia (see Annex 1 for full list of projects). The allocation of mechanism to project will be determined by the supplier in discussion with DFID and the GPAF xxxxx xxxxxx during the initial implementation phase. The supplier will work closely with the GPAF xxxxx xxxxxx to ensure their ownership and sustainability of the process. The BFM component will work in parallel to two other programme components, which will be separately contracted and implemented Transparency component, will make project information on each GPAF project publicly available in an easily comparable and understood format. The transparency component will be contracted as part of DFID’s Open Aid Platform and in place in early 2013. For the duration of their contract the BFM Supplier will be required to make verified beneficiary feedback available to DFID in real time, in an easily understood format so that it can be published alongside other project information in line with DFID’s exclusion policy. the RIEC component, which will gather evidence from the pilots to provide insight and input into what’s working and why and how the pilots can be amended in an iterative way to improve impact. The theory of change for the programme is as follows: The supplier for the GPAF pilot will be responsible for both the design, implementation and monitoring of the BFMs. By the end of the design phase (up to four months from the start of the contract) the supplier will deliver the following outputs, in consultation the selected GPAF grant holders and with DFID’s approval: The exact design of each BFM determined through a context analysis for each project, including a mapping of existing structures for feedback The roles and responsibilities between the GPAF grant holders and the supplier for pilot implementation and other key stakeholders, bearing in mind implementation should be resource light for the GPAF grant holders and that different grant holders will have varying capacity to engage. An implementation report, exact outline to be agreed with DFID but to include progress today and an agreed implementation plan for the remainder of the pilot with SMART targets linked to each output A monitoring plan (see section on monitoring in ‘detailed requirements’) Baseline data for all projects for monitoring the beneficiary feedback mechanisms against the success criteria below A risk management strategy, including climate and environment risk For the design phase the supplier should attempt to design a BFM that meets the following criteria: Strong accountability function for beneficiaries to hold grant holders, other implementing partners, DFID and other key stakeholders to account. Meets best design practice based on the available evidence; Ensures equitable/inclusive access to the mechanism by all intended and unintended project beneficiaries, particularly with respect to gender and social inclusion. Strong project monitoring function to help grant holders ensure project delivers the right results for the right people. Strong performance monitoring function to help DFID assess performance of xxxxx xxxxxx against quality of project delivery. High level of ownership by GPAF xxxxx xxxxxx. Helps to empower beneficiaries Provides good value for money The work must align with the implementation schedule of the GPAF xxxxx xxxxxx and, as far as possible, fit with their established M&E systems. The supplier may need to be flexible if the project timeframe is disrupted or amended in anyway.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments 1. DFID wishes to invite proposals for the provision of financial advice and support to the Private Sector Department of DFID to assist DFID in monitoring the forecast value of DFID’s financial interest in certain fund activities of Actis LLP. This contract will be subject to the DFID Standard Conditions of Contract.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such paymentspayments In recent years Malawi has achieved overall near equal number of girls and boys in primary school. However, from standard 7 (penultimate year of primary) girls lag behind on all the key education indicators. Only 1 in 4 girls completes primary school. Only 45% of pupils enrolled in secondary school are girls and this reduces to 36% at tertiary level. Many girls drop out of school before they attain basic literacy and numeracy skills. The negative knock-on effect of this is a continuing cycle of poverty at family and community level. DFID has designed a new programme (2012–2016) to implement a complementary package of interventions aimed at keeping girls in school and achieving gender parity by secondary Form 2 by 2016. Through state – non state partnership, the programme will be implemented by different NGOs which will submit proposals for the different strands of KGIS. DFID has agreed the headline outputs of the programme as follows;.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments.” DFID’s mission is to help eradicate poverty in the world’s poorest countries and this is underpinned by our set of values: Ambition and determination to eliminate poverty Ability to work effectively with others Desire to listen, learn and be creative Diversity and the need to balance work and private life Professionalism and knowledge It works in 150 countries worldwide. Its programmes cover governance, education, health, conflict reduction, economic growth, climate change amongst others. As well as implementing programmes, its ministers and officials help represent the UK in relevant international organizations such as the United Nations, World Bank and the G20. DFID wishes to work with Service Providers (SP) who embrace the above, and also demonstrate Corporate Social Responsibility (CSR) by taking account of economic, social and environmental factors. These practices, whether operated locally, regionally or internationally, should also comply with International Labour Organisation core standards on labour and social matters.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such paymentspayments 1 Introduction DFID, on behalf of cooperating partners in nutrition, wishes to secure the services of a non-state service provider to manage the Scaling Up Nutrition (SUN) Fund for Zambia to support the implementation of the First 1000 Days Programme. The Fund is expected to provide between £15-20 million in support of the programme over a three year period, with a possibility of extension to 5.

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under any call-down contract issued under this contractAgreement, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this any call-down contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments.”

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments 1. DFID’s mission is to help eradicate poverty in the world’s poorest countries and this is underpinned by our set of values:  Ambition and determination to eliminate poverty  Ability to work effectively with others  Desire to listen, learn and be creative  Professionalism and knowledge 2. DFID wishes to work with Service Providers (SP) who embrace the above, and also demonstrate Corporate Social Responsibility by taking account of economic, social and environmental factors. These practices, whether operated locally, regionally or internationally, should also comply with International Labour Organisation (ILO) core standards on labour and social matters. 3. DFID seeks to contract a Service Provider (SP) to successfully implement DFID’s Skills for Jobs programme. This would entail the SP to provide Technical Assistance to the National Skills Development Corporation (NSDC), Sector Skills Councils, State Skills Missions, coordination with Banks and financial institutions for access to skills credit. DFID’s support to these partners is intended to propel the much needed demand led private sector skills provision in the poorer states of India. The support is aimed at increasing the effectiveness and inclusiveness of our partners. 4. These TORs are for the implementation of the three outputs for Skills for Jobs. The Service Provider will first scope out the overall operating framework for the three outputs as per milestone indicators in the log frame (see Annex) i.e. for a) Increased participants from disadvantaged communities enhancing their employability and addressing the skills gap in low income states of India. b) Business development services to NSDC and their partners with innovative solutions to ensure the poor are trained and employed whilst achieving their targets. c) Improved quality and marketability of the skills training by promoting standardisation and accreditation of skills specifically for job profiles and sectors relevant to poor 5. The Service Provider will then provide required technical and management support for the implementation of the three outputs subject to agreement of implementation ToRs and costed work plan with DFID.  Facilitate the development and provision of loan products that directly benefits 48000 trainees, enabling them to access training which gets them higher income.  Up to 100 occupational profiles relevant to poor are standardised through multiple sector skills councils so that trainees, training institutions and employers can aim adherence to common standards;  2 sector skills councils in sectors that has greater impact on women and poor such as Handicrafts, Construction or Apparel established and are functioning effectively;  Institutionalisation of state skills mission in DFID focus states like Orissa, West Bengal or Bihar bringing in best practices from other states/countries  NSDC has effectively functioning business development facility as well as monitoring and evaluation systems. 6. The broad scope of work and activities are identified below for the components. This is not exhaustive and may be reviewed in agreement with stakeholders in due course of the project. 7. The potential areas identified for DFID Technical Assistance are as follows:

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and XxxxxxxxPensions) Xxx 0000 Act 2003 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 Act 1992 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments I. Background and overview II. Issues to be addressed

United Kingdom Income Tax and National Insurance Contributions. 40.1 Where the Supplier is liable to be taxed in the UK in respect of consideration received under this contract, it shall at all times comply with the Income Tax (Earnings and Xxxxxxxx) Xxx 0000 (ITEPA) and all other statutes and regulations relating to income tax in respect of that consideration. 40.2 Where the Supplier is liable to National Insurance Contributions (NICs) in respect of consideration received under this contract, it shall at all times comply with the Social Security Contributions and Benefits Xxx 0000 (SSCBA) and all other statutes and regulations relating to NICs in respect of that consideration. 40.3 For those workers contracted on PAYE terms via the Supplier, their contract with the Supplier, signed in advance of any employment, will specifically state: “The Temporary Staff shall be engaged by and shall sign terms of engagement with the Supplier and at no stage shall be deemed to have employment or co-employment with DFID. The Supplier shall be responsible for payment of remuneration of the Suppliers Temporary Staff and for making statutory deductions and payment of all statutory contributions in response of earnings in relation to National Insurance and the administration of Income Tax (PAYE) applicable to the Contractors Temporary Staff by Law.” 40.4 Where the Supplier engages a limited company (“The Company”) on behalf of DFID, the contract they enter into sets out that The Company has responsibility for, and indemnifies the Supplier in respect of any tax and NI payments: “The Company shall indemnify the Employment Business in respect of any tax or employees national insurance together with any interest of penalties, costs or expenses incurred or arising out of or in connection with any such payments 1. Objective