Postby Doctor40 » Tue Jul 04, 2017 7:57 pm
Thanks for the replies. So I do not fall into the IR35 category because I am not a limited company and do not fulfill the criteria. As a locum there is not often a "formal contract" - not great I know but simply an email agreement to work on a certain date for a certain number of sessions or hours for X amount of money.
It seems that the organisation in question - who I worked for several times on a self employed basis for X pounds, had now decided that X pounds is my contractual rate, and they need to deduct tax, and both employers and employees NI from that, and I get what's left. This was not the original agreement, and they have not renegotiated my fee, i.e I have not agreed to a change in fee (which is effectively what's happened since they are now taking several hundred pounds off it to cover their employers NI costs).
Re the comment about secondary class 1 NIC's - I don't work via an agency or intermediary - agreements are made purely between me and the practice I work for. Do you think that the fact that the organisation I have done work for has taken off the employers NIC without my consent would also be worth pursuing?