PASS NOTES

摘要

It's when you tell the taxman you're self-employed when you're actually behaving as you would if you were "on the books". So, you're obeying orders, working fixed hours and not providing your own equipment.rnEmployers only pay National Insurance (NI) contributions for people they directly employ. Meanwhile, self-employed people pay lower NI than others. The self-employed are taxed on their "profits" and the rules on what they can deduct from the gross income are more generous than those applied to the directly employed. So bogus self-employment makes, or saves, money for both employers and workers.