ESM2036 | Agency and temporary workers: agency legislation - provisions from 6 April 2014: the contract

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, Part 2, Chapter 7, section 44

Social Security (Categorisation of Earners) Regulations 1978, Schedule 1, Part 1 paragraph 2 and Schedule 3, paragraphs 2 and 9

For the agency legislation to apply, there must be a contract between the client (or a person connected with the client) and the agency, under or in a consequence of which:

• the worker’s services (which are not excluded services) (see ESM2032) are provided, or the client (or any other person connected with the client) pays, or otherwise provides consideration, for the services, and

• the other conditions for the agency legislation to apply must be met (see ESM2034).

Unlike the pre-6 April 2014 position as long as personal services are provided by the worker to the client as per ESM2035 then this condition is satisfied