CIS/Non-CIS Self-Employed Sole Trader

An area which is our ‘bread and butter’ because this is where the foundations of Orbital started out in 2008, due to us having many years’ worth of experience within the construction recruitment and direct contracting sectors.

Due to the introduction of the Onshore Employment Intermediaries Legislation (or ‘Agency Legislation’) in April 2014 and the subsequent reporting obligations that started in 2015, it is now important to establish whether Supervision, Direction and Control (or the right of) exists for each sub-contractor as to the manner of how they perform their duties. These new compliance checks have seen tighter restrictions from all parties in the contract chain in determining which part of the workforce can be engaged as a sole trader.

Despite these changes, this is still the preferred choice for sub-contractors that work at all blue and white-collar levels within standard construction (trades or technical) and its various sub-divisions, or related industries.

Sole trader engagement contains the following aspects:

  • Unique Tax Reference number and proof of self-employment is a requirement.
  • A process to confirm whether the ‘right of SDC’ exists for a certain level of job role and/or assignment is recommended.
  • Sub-contractors are engaged on a fully compliant Contract for Services.
  • CIS tax deducted at 20% (standard) or 30% (higher rate) by Orbital after verification with HMRC. NI contributions are paid directly by the contractor.
  • Non-CIS sub-contractors are paid a Gross amount and settle their tax requirements at year-end. NI contributions are also paid directly by the contractor.
  • 24/7 access to Payment/tax remittances is available through our online portal to confirm earnings and assist with self-assessments.
  • Public liability and Personal Accident insurance cover as standard.

Interested in Orbital?

Register online or get in touch with our team.

Alternatively, you can contact us using our general enquiry form.