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Where the section 8 decision is that there are no engagements within the legislation, you should use the wording set out at ESM3298.

Where you have to make a formal section 8 decision that a particular engagement is covered by the legislation you should use the following format:

“That the circumstances of the arrangements between …………�(name of worker) and …………�.(name of client) for the performance of services from ………�..(date)[i] to …………�(date)[ii] are such that, had they taken the form of a contract between …………�(name of worker) and …………�.(name of client), ………�..(name of worker) would be regarded for the purposes of Parts I to V of the Social Security (Contributions and Benefits) Act 1992 [$] as employed in employed earner’s employment by…………………�(name of client).

[NB. It will be necessary to repeat this wording for each separate engagement in the year.]

That ………�. (name of intermediary) is treated as liable to pay primary and secondary Class 1 contributions in respect of the worker’s attributable earnings from that engagement/those engagements.

The amount that …………�(name of intermediary) is liable to pay in respect of those attributable earnings of (£…………�.) is (£……�)�

[i] enter 6/4/xxxx or the date of the start of the engagement if later.

[ii] enter 5/4/xxxx or, if earlier, the date of cessation of the engagement

[$] In Northern Ireland use “Parts I to V of the Social Security (Contributions and Benefits) (Northern Ireland) Act 1992�