Firstly regarding your quote:
Rjan:
I’m marginally more sympathetic to the man on a night out who loses his evening meal at home, but I’d argue that’s for the employer to pay for as part of the costs of his mode of operation, not for the worker to be excepted from taxes.
Well, within the accepted limit, the night out allowance (paid for by the employer) would be free from taxes, so you are not really hitting the mark there.
Rjan, the rules are there and we all act accordingly. Hotel staff quite often get free meals and there is no tax implication. Somehow I don’t think many of them will complain about the morality of accepting such meals without paying tax. Would you?
Working away from business premises is recognised in the tax system when it comes to subsistence. Get over it! Agency status or not doesn’t make the slightest bit of difference. You can latch on to one piece of legislation and try to bend it and make it apply to other things all you like.
In your style of providing links in a ‘smoking gun’ type manner, I will provide these links, specifically about subsistence for lorry drivers (HMRC):
Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees
Tax treatment of lorry drivers: meals: general principles
Overnight allowances are also a tax free benefit. You may think this is wrong as mr lorry driver takes his super noodles and camping stove with him, but that’s life.
Anyway, the floor is yours for the last word as I am signing off…
Noremac:
Anyway, the floor is yours for the last word as I am signing off…
Thank heavens for that, because any sensible person has already seen that you have been quite wrong about the fuel reliefs for any kind of agency driver (and that includes anyone working through any kind of “intermediary”). The law now is quite clear: you’re not entitled to those reliefs.
The issue about night-out money is another question entirely. We both accept drivers (whether casuals or permanent employees) are legally entitled to this, and there has been no question on that.
Holiday Pay when on PAYE accrues at 12.07% of gross pay, approx one day off per 8 days worked… Most agencies I’ve worked at roll this cash up, and pay you a lump sum of “holiday pay” either every three months, or every end of reference period, 17 or 26 weeks depending on which system the yard uses.
If the starting pay is say, £10ph, for PAYE the equivalent Ltd @ £11.20p, just over a quid an hour more.
PAYE @ £14ph is the same as Ltd @ £15.69ph.
If the firm is only offering you the extra quid per hour for self-employed then, - “don’t bother” is my advice. You’re better off on PAYE.
I don’t think there’s any sick pay either way you play it. If the firm says they pay sick pay, and then point you towards DWP and SSP when you then go sick - that ain’t paying sick pay - is it?