Working as an agency temp, does the agency pay the Employer's NI?

tobiascurious

Or does the worker pay it?

Thanks

tobiascurious

What I mean is, does the agency deduct the Employer's as well as Employee's NI from the agreed rate?

3plus1

I'm not sure I understand you. If you are temping, the agency is your employer. So they pay employer's NICs, not the client company you're temping for - you're not employed by them.

Employer's NIC won't come off the hourly rate they tell you that you'll get paid - only employee's NIC. Employer's NIC will come off the amount that the agency bill the client company - that, plus their cut, plus your cut.