Glossary

ACON

“Artist Contracting System” is the system the 大象传媒’s Business Affairs team (CRBA) use to create contributor contracts, manage rights and authorise payments to contributors.

CAT

“Central Assessment Team” (CAT) is the 大象传媒 team that carries out Employment Status Assessments to determine your employment status for an engagement.

CRBA (Business Affairs)

“Commercial, Rights and Business Affairs” (CRBA) is the 大象传媒 team embedded in production areas that deals with the business side of engaging contributors.

The team negotiate fees and contracts with contributors and their agents.

Employment Status Assessment

When the 大象传媒 engages you, the 大象传媒 is responsible for ensuring you pay the correct tax.

To do this the 大象传媒 assesses your engagement to determine whether you are:

employed for tax and the 大象传媒 must deduct PAYE tax and NICs, or
self-employed and the 大象传媒 can pay you without PAYE/NICs deductions.

The assessment is done by the 大象传媒’s Central Assessment Team (CAT) which will assess the characteristics of your engagement and apply HMRC guidance and current case law to make a determination.

If you are determined to be Employed for Tax, then the CAT will also consider your Legal Employment Status – whether you are a worker or employee.

Also read Employed for Tax, Self-Employed, and Legal Employment Status.

Employed for Tax

Under UK tax law your tax status is either:

Employed for tax or
Self-employed.

The 大象传媒 must carry out an employment status assessment to determine which you are for each engagement with the 大象传媒.

If your engagement is determined to be employed for tax, then the 大象传媒 must deduct PAYE tax and NICs from your engagement fee and pay them to HMRC on your behalf.

Your employment status for tax purposes is not to be confused with your employment status for legal purposes.

Also read Employment Status Assessment and Self-Employed.

Employee

Employee is one of the three legal employment statuses under UK employment law:

Employee,
Worker, and
Self-employed.

Your legal employment status is determined by the characteristics of your engagement and will determine what rights and benefits you are entitled to.

Don’t confuse your legal employment status with your employment status for tax purposes.

Employees get full employment rights and benefits under UK law.

Find out more about the .

Gross-paid

If the 大象传媒 is legally able to pay you your fee without deducting PAYE tax and NICs, then this is called “gross-paid”.

Intermediary

Personal Service Companies (PSC) and partnerships are examples of intermediaries.

Intermediaries are business vehicles used to provide the services of an individual such as a presenter.

The 大象传媒 would enter a contract with the intermediary and pay the intermediary for the individual’s services.

Whether you can use an intermediary to provide your services to the 大象传媒 will depend on the circumstances of your engagement.

IR35

IR35 is the name of the UK tax rules that apply where:

an individual is providing services via an intermediary and
the engagement has been assessed by the 大象传媒 as “employed for tax”.

Where you provide your services via an intermediary, the 大象传媒 is obliged to carry out an employment status assessment to determine if IR35 applies.

If the IR35 rules apply to your engagement with the 大象传媒, then the 大象传媒 must treat your fee as “employment income” and deduct PAYE tax and NICs.

If IR35 rules do not apply, then the 大象传媒 can pay your fee to the intermediary without any deductions (also known as “gross-paid”).

Read .

Also read Intermediary, Self-Employed, Employed for Tax, Employment Status Assessment, PAYE, and NICs.

Legal Employment Status

Legal employment status means your employment status for the purposes of UK employment law.

Your legal employment status determines what legal employment rights and benefits you are entitled to such as sick pay, maternity pay, paid holiday, etc.

The three legal employment statuses in UK law are:

employee,
worker, and
self-employed.

Your legal employment status will depend on how you work for the 大象传媒 and is assessed case by case.

Your legal employment status should not be confused with your employment status for tax which is just about how you pay tax.

Maternity Allowance

A social security benefit paid to women who aren’t eligible for Statutory Maternity Pay.

Find out more about .

Also read Statutory Maternity Leave and Pay.

NEST

National Employment Saving Trust (NEST) is the workplace pension scheme set up by the government.

Employers are required by law to provide a workplace pension scheme and to automatically enrol employees and workers (subject to criteria).

The 大象传媒 uses NEST as its workplace pension provider.

NICs

“National Insurance Contributions” are mandatory contributions that are payable from an individual’s earnings to HMRC.

There are different types of National Insurance (known as ‘classes’). The type you pay depends on your employment status, how much you earn and whether you have any gaps in your National Insurance record.

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

P60

Also known as the “End of Year Certificate”, the P60 is a tax form issued at the end of a tax year by an employer to each of its employees and the workers on its payroll.

A P60 shows the annual gross pay plus PAYE tax and NICs deducted during the tax year.

P60s are not issued to those paid “off-payroll”. Instead read Statement of Earnings.

PAYE

“Pay as You Earn” (PAYE) is the mechanism by which an employer makes certain statutory deductions from an employee’s and worker’s income as it is earnt and paid to you.

Deductions include:

income tax
NICs
other earnings-based deductions, such as student loan repayments

Payslip

A document provided by an employer to an employee on their payroll which shows:

the employee’s earnings before and after deductions,
the amount of any deductions made, and
the number of hours the employee has worked, when the employee’s pay varies depending on time worked.

Payslips are not issued to those paid “off-payroll”. Instead read Remittance Advice.

Pension auto-enrolment

The 大象传媒 and all UK employers are required by law to offer a workplace pension to its workers. The 大象传媒 uses “NEST” as its workplace pension provider.

At the start of each engagement, employers are required to assess you and, subject to certain criteria, enrol you in the NEST workplace pension.

This process is called pension auto-enrolment.

Remittance Advice

A document a customer (like the 大象传媒) provides to a supplier to advise them they have been paid.

The advice usually shows how much has been paid and often includes an invoice number to enable the supplier’s accounts team to match the invoice with the payment.

Remittance Advice is not issued to those paid via payroll. Instead read Payslip.

Self-employed

Self-employed for UK tax law

Under UK tax law your employment status for tax is either:

employed for tax or
self-employed.

The 大象传媒 must assess and decide which you are for every engagement with the 大象传媒.

If you are self-employed, then you can be paid your fee without PAYE tax and NICs deductions (“gross-paid”).

Also read Employment Status Assessment and Employed for Tax.

Self-employed under UK employment law

Self-employed is one of the three legal employment statuses under UK employment law:

employee,
worker, or
self-employed.

Your legal employment status is determined by the characteristics of your engagement and will determine what rights and benefits you are entitled to.

Don’t confuse your legal employment status with your employment status for tax purposes.

Those who are self-employed get no employment rights and benefits under UK law.

Shared Parental Leave and Pay

The leave and pay you and your partner may be entitled to when you or your partner are having a baby or adopting a child.

Shared Parental Leave and Pay are subject to qualifying criteria and will depend on you/your partner’s legal employment status and you/your partner’s individual circumstances such as how long you/your partner have been employed.

Find out more about .

SmartBook

SmartBook is the 大象传媒 system used by Production to book, engage and pay off-air freelancers.

More recently, the system has also been used to engage and pay on-air engagements that are subject to PAYE tax and NICs deductions.

SmartBook is linked to the 大象传媒’s payroll and is better suited to manage the requirements of engagements where PAYE tax and NICs deductions are required.

Statement of Earnings

Also known as “L17”, a tax form the 大象传媒 will issue to payees.

A Statement of Earnings shows information such as:

the employee’s gross earnings,
tax deducted, and
NICs paid.

Status Determination Statement

If you provide your services via an intermediary like a Personal Service Company, then from April 2020 the 大象传媒 must, by law, issue a statement saying why the engagement has been Employment Status Assessed as either within IR35 or outside IR35.

This statement must be sent to you and the intermediary.

Also read IR35, Employment Status Assessment and Intermediary.

Statutory Adoption Leave and Pay

The leave and pay you may be entitled to when you take time off to adopt a child or have a child through a surrogacy arrangement.

Statutory Adoption Leave and Pay are subject to qualifying criteria and will depend on your legal employment status and your individual circumstances such as how long you have worked for the employer.

Find out more about .

Statutory Maternity Leave and Pay

The leave and pay you may be entitled to when you take time off work to have a baby.

Statutory Maternity Leave and Pay are subject to qualifying criteria and will depend on your legal employment status and your individual circumstances such as how long you have worked for the employer.

Find out more about .

Statutory Paid Holiday

Statutory Paid Holiday is the minimum level of annual leave paid by your employer.

Whether you are entitled to Statutory Paid Holiday and how much you get will depend on your legal employment status and the number of days you work for your employer.

Statutory Paternity Leave and Pay

When you take time off because your partner’s having a baby, adopting a child or having a baby through a surrogacy arrangement you might be eligible for paternity leave and pay.

Statutory Paternity Leave and Pay are subject to qualifying criteria and will depend on your legal employment status and your individual circumstances such as how long you have worked for the employer.

Find out more about .

Tax-Deductible Expenses

The cost of certain expenses you have incurred can be “deducted” from your taxable income and reduce the amount of tax you pay. This will depend on if you are self-employed or an employee/worker.

If you are self-employed, you can deduct business costs such as:

travel
staff
equipment

If you are an employee or worker, you can only get relief on limited job-related expenses, including:

business travel
work uniform expenses
professional membership fees

Tax Return

A tax return is a form on which you make an annual statement of income and personal circumstances. It is then used by HMRC to assess how much tax you must pay.

This is used where your fees are not subject to PAYE tax and NICs deductions as you earn.

TCS Contributor Payments

The team responsible for processing 大象传媒 payments to contributors except for any engagements paid via the 大象传媒’s payroll.

If you are unsure how you are paid, then contact your Business Affairs contact.

VAT

Value Added Tax (VAT) is a business tax on sales of goods and services.

Companies and self-employed individuals that meet certain criteria must:

register for VAT,
charge VAT on the goods/services they supply
pay VAT on the goods/services they buy, and
complete a quarterly VAT return.

When you do your VAT return, you can offset business expenses to reduce the amount of tax you must pay.

Employees and workers can’t charge VAT as they are not a business.

Worker

Worker is one of the three legal employment statuses under UK employment law:

employee;
worker, or
self-employed.

Your legal employment status is determined by the characteristics of your engagement and will determine what rights and benefits you are entitled to.

Don’t confuse your legal employment status with your employment status for tax purposes.

Workers get some employment rights and benefits under UK employment law.

Find out more about the .

Written statement of employment particulars

If you are an employee, you are entitled to receive a statement of employment particulars within two months of starting work.

This sets out your main employment terms, including the job description, pay, hours of work and any disciplinary or grievance procedures your employer has.

From April 2020 the statement:

will be expanded to include other information,
must be provided on day 1 of the engagement, and
applies to worker engagements as well as employees.

大象传媒

Accessibility links

Rebuild Page

Useful links

Theme toggler