ESM11125 - Check Employment Status For Tax: Part and Parcel 鈥� Corporate benefits
CEST asks 鈥榃ill you provide the worker with paid-for corporate benefits?鈥� or 鈥榃ill your client provide you with paid-for corporate benefits
If the hirer provides benefits to a worker that are usually associated with benefits an employee would receive, but are not statutory benefits, this would fall within the 鈥榊es鈥� category for CEST. Rewards typically treated as a benefit in kind would fall within the 鈥榊es鈥� category.
If the hirer does not provide any such benefits, even if they provide statutory benefits, this would fall within the 鈥楴o鈥� category for CEST.