When do I have to complete an ESS?
From 6 April 2017, the old style HMRC Employment Status Indicator (ESI) checks will no longer be valid and the Payroll Compliance Team must be provided with a copy of the Employment Status Service (ESS) result before payment can be made.
- Where a contract has been entered into on or after 6th April 2017, you must complete an Employment Status Service (ESS) check on or before the contract is entered into.
- Where a contract is entered into before 6 April 2017, you must complete an Employment Status Service (ESS) check on or before the date the first payment is made under the contract on or after 6 April 2017.
HMRC are very clear that no assumptions can be made regarding employment status.
An individual, who is self-employed for one role, may not necessarily be so for another type of job.
Therefore it is important that an ESS check is carried out:
- Every time you engage someone for the first time.
This is regardless of whether another school/ area of DCC already use them in the same role. It cannot be assumed that you are engaging them under the same circumstances (and therefore the ESS result may differ).
- Each time you engage someone you have paid previously if they are undertaking a different type of work/ circumstances are different.The same considerations need to be taken into account regardless of whether the individual works part time or on a casual basis.