ESM11125 | Check Employment Status For Tax: Part and Parcel – Corporate benefits

CEST asks ‘Will you provide the worker with paid-for corporate benefits?’ or ‘Will 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 ‘Yes’ category for CEST. Rewards typically treated as a benefit in kind would fall within the ‘Yes’ category.

If the hirer does not provide any such benefits, even if they provide statutory benefits, this would fall within the ‘No’ category for CEST.