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CIS subcontractor or PAYE
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They're not, the umbrella is paying it. Its put on the payslip to be transparent of the employers costs that are taken from the hourly rate to calculate the gross pay.comeandgo said:Employees should not be paying apprenticeship levy.
Some umbrellas do offer CIS services but it's a fundamentally different setup as the umbrella is then acting as an agent of the contractor doing things like time sheeting and invoicing etc and the subcontractor has no choice in the umbrella (appreciate in some cases an employment umbrella may not be a free choice but many agencies either have a panel or are willing to consider others as long as they comply with certain standards)1
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