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Section 134 ICTA 1988/Part 2 Chapter 7 ITEPA 2003

SS (Categorisation of Earners) Regulations (SI 1978 No.1689) Regulation 2 and para. 2 of Part I of Schedule 1

»Ê¹ÚÌåÓýapp services that individuals provide through an employment agency may be treated as the duties of an office or employment by virtue of Section 134/Part 2 Chapter 7 ITEPA 2003 and the individuals may be treated as employed earners under the NICs Categorisation Regulations. »Ê¹ÚÌåÓýapp income they receive under the contract with the agency is treated as earnings chargeable as employment income and Class 1 NICs are payable.

If you want to find out more about agency workers detailed instructions can be found at ESM2000 onwards.