Employment and tax status of a supply teacher

fryderykchopin

My wife has just started to work for an agency as a supply teacher. They call her when they need someone to go to a school to spend the day as a teaching assistant. She can decide whether she accepts the job on that day or not. If she accepts a job, then she gets paid every week for the days she has worked that week.

The platform she has registered for says: "For the avoidance of doubt (name of agency) will act as an employment agency on your behalf if you are seeking permanent work and as an employment business if you are seeking temporary work."

The agency has not sent her any contract of employment or any document, and has not asked for her national insurance number. Is this normal?

We have no clue what is her employment and tax status. From the research we have done, we believe she is classed as a 'worker' rather than employee or self-employed. Is this correct?

Does the agency pay PAYE and national insurance contributions for her? Also, will she get any payslips like an employee in a normal job?

How does she pay taxes on this income? We don't expect her total income to exceed the allowance of 12570, so I assume she doesn't need to do anything unless she exceeds this allowance, and in that case should she complete a self-assessment tax return?

Thanks in advance.

Sandtree

These are questions for her to ask the agency

Cannot say explicitly for supply teachers but in my field you will get some agencies that effectively hire you directly as a 0 hours employee or may push you to an umbrella who acts as your employer. In my field self employment isnt an option as it creates too much risk for the hiring company, traditionally they would take on people via their own PSC but since IR35 came in even that has reduced significantly.

Not only should you ask the agency but do so before signing up... often what is talked about is the gross pay but the calculation of net, where PSCs arent involved, is more than that of an employee as Employers NI, Apprentership Levy, Profession Indemnity Insurance etc all have to be covered by the gross pay.

Marcon

Try this: https://www.litrg.org.uk/tax-guides/employment/am-i-employed-self-employed-both-or-neither