DMBM520015 - Debt and return pursuit: PAYE: introduction to PAYE: employer and contractor definition
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An employer
An employer runs a business and employs staff, or is responsible for pension payments. »Ê¹ÚÌåÓýappy could, for example, be an individual, partnership, club, church, limited company or association. Limited companies are still employers even if they only have directors and no employees.
A contractor
A contractor runs a business and sub-contracts out work to subcontractors; these are not employees of the contractor.
For more information on contractors - see DMBM524000.