Employed and self employed in the same job??

muspastud

I am employed as a pharmacist manager in the same location for three days a week and any tax and NI contributions I owe during these three days are paid directly by my employer via PAYE. My contract for this employment highlights my holiday pay, company benefits etc.

My employer has also asked me to work a regular fourth day every week (indefintely) in a different location (as a pharmacist) but under the same company. My employer has asked me to fill out a locum invoice form that he uses for all of his other locums in order to get paid for the extra fourth day each week. He says all pharmacist manager overtime is to be claimed this way. Now, the tax and NI contributions that I owe for the fourth day that I am working are not paid for by my employer via PAYE, as far as I am aware, even though I am doing the same job for the same company. There is no evidence on my P60 that my employer has paid me for this extra fouth day a week nor for the tax and NI contributions that are owed. Instead he has paid me a higher wage for these days than usual, but has not said if it is nett or gross pay.

The reason he employs me on this fourth day, he says, instead of using another locum, is because I know the company, systems and procedures better than locums and therefore work will be smoother and more efficient.

My question is, who is liable for my tax and NI contributions for the fourth day, me or my employer?

To complicate matters, I also work regular evenings for an entirely separate employer and have an agreement to pay my own tax and NI contributions. I am accordingly paid gross for this job and fill out a self employed tax return at the end of the year.

Please advise.

Thanks.

fengirl_2

It looks as if he is paying you gross on your locum duties to avoind NIC, etc. Its his liability if HMRC decides that you are not self employed for this part of the job. I would contact your status inspector at your tax office and ask them for clarification.