PAYE Worker Guidelines

PAYE workers are essentially employed by Bromak as far as the HMRC are concerned; NI and INCOME TAX are deducted at source and they are paid net straight into the candidates bank account. PAYE paid candidates will receive a P45 when they complete an assignment with us and will receive a P60 at the end of the tax year.

PAYE paid candidates are classed as an ‘employee’ of Bromak as far as HMRC are concerned; but are still provided on a contract for services to our clients.

PAYE Workers are paid holiday pay; however, we accrue holiday for contractors at a rate of 12.09% of the hourly rate for each hour that they work.

Holiday will be retained till such time that the contractor (you) sends a written request for accrued holiday pay to be released