Key Information Documents
The Conduct Regulations 2003 - Key Information Document (Regulation 13a)
What is the Key Information Document?
From April 2020 it is a requirement for employment businesses to provide any temporary work-seekers they supply, either on a contract for services or via a limited company, with a Key Information Document (K.I.D.). The purpose of this document is to clearly and succinctly set out the essential information a work-seeker requires prior to starting an assignment. The aim of the attached Key Information Documents is to promote greater transparency and accountability in the relationship between an employment business and a work seeker. The requirement to have a K.I.D. was developed as a response to increasing concern by the government regarding arrangements where a worker is supplied through an intermediary such as an umbrella company. As it currently stands, there is a lack of clarity surrounding who the employer is of a worker who is engaged via an intermediary for the purposes of paying the worker and ensuring the correct deductions are made from that pay.
One area of confusion here is the concept of the “work-seeker” for the purposes of to whom the K.I.D. should be provided. In context, the term work-seeker can be used to refer to both an individual work-seeker, or to an umbrella or limited company that then engages an individual to do the work. The intent of the K.I.D. is to benefit the individual work-seeker, or if the work-seeker is a company, the individual who is being supplied by that company to do the work. It is a statutory obligation for employment businesses to provide the K.I.D. and to ensure that the individual performing the role receives it.
For your reference the requirement to provide a K.I.D. is set out in The Conduct of Employment Agencies and Employment Businesses (Amendment) Regulations 2019, which has amended the Conduct of Employment Agencies and Employment Businesses Regulations 2003 to contain an additional regulation, 13A, which covers the K.I.D. and what it needs to contain. These regulations came in to force from 6 April 2020 and it is now a requirement for employment businesses to provide a K.I.D. to all work seekers.
On that basis please find below the information for reference:
This section sets out key information about your relationship with us, including details about pay, holiday entitlement and other benefits.
The Employment Agency Standards (EAS) Inspectorate is the government authority responsible for the enforcement of certain agency worker rights. You can raise a concern with them directly and please find below their contact details;
Website: https://www.gov.uk/government/organisations/employment-agency-standards- inspectorate
Phone: 0207 215 5000
Email: eas@beis.gov.uk
General information about the parties
Name of employment business: Morson Human Resources Limited T/a Morson Talent (“Morson”)
Morson contact number: 0161 707 1516
Useful email addresses: Contractor Care Team contractorcare@morson.com Compliance, Team payrollcompliance@morson.com
Morson head office address: Adamson House, Centenary Way, Salford, M50 1RD
This document has been prepared to ensure that every agency work seeker is provided with a key facts document before agreeing the terms under which the worker will undertake work. For information related specifically to your status please see below: PAYE Temporary Worker Personal Service Company Umbrella
(PAYE)
This document sets out key information about your relationship with us, including details about pay, holiday entitlement and other benefits.
The Employment Agency Standards (EAS) Inspectorate is the government authority responsible for the enforcement of certain agency worker rights. You can raise a concern with them directly and please find below their contact details;
Web site: https://www.gov.uk/government/organisations/employment-agency-standards- inspectorate
Phone: 0207 215 5000
Email: eas@beis.gov.uk
1. General information about the parties | |
Name of employment business | Morson Human Resources Limited T/a Morson International (“Morson”) |
Morson Contact Number | 0161 707 1516 |
Morson Opening Hours | Monday to Friday (08:30 – 17.30) |
Useful email addresses for Morson | Contractor care – contractorcare@morson.com Compliance – payrollcompliance@morson.com
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Morson Head Office Address | Adamson House, Centenary Way, Salford. M50 1RD |
2. About this document |
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3. Your status | |
| PAYE Temporary Worker – You will be engaged by Morson under a Contract for Services. [You are entitled to the following;
More information can be found in your Contract for Services. |
4. Pay and benefits | |
Minimum Rate of Pay | ‘Basic Rate’ - The hours you have worked multiplied by National Minimum Wage. |
Payment Intervals | Depending on the particular assignment you are working on you may be paid weekly, monthly, fortnightly or on a project-by-project basis. |
Holiday Entitlement and Pay | 28 days per annum pro-rata holiday entitlement under The Working Time Regulations |
Any other Benefits |
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5. Deductions from your pay | |
PAYE (Tax) | This is the income tax paid to HMRC for you via Pay As You Earn. This is closely linked to your Tax Code and associated Tax-Free Allowance. |
National Insurance | National Insurance (“NI”) is a tax in the United Kingdom paid by workers and employers for funding state benefits. |
6. Example of Pay | |
Example rate of pay: | £500 gross weekly |
Deductions from your wage required by law: | £51.60 income tax (based on a 1257L wk1/m1 tax code using the England and Northern Ireland tax system)
£20.64 employee national insurance contribution |
Any other deductions or costs from your wage: | £15.20 worker pension contribution |
Any fees for goods or services: |
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Example net take home pay: | £412.56 Weekly |
The above example of pay is for illustration purposes only. The exact position will depend on individual decisions concerning pension deductions and may vary slightly for workers under devolved income tax systems.
Personal Service Company (“PSC”)
This document sets out key information about your relationship with us, including details about pay, holiday entitlement and other benefits.
The Employment Agency Standards (EAS) Inspectorate is the government authority responsible for the enforcement of certain agency worker rights. You can raise a concern with them directly and please find below their contact details;
Web site: https://www.gov.uk/government/organisations/employment-agency-standards- inspectorate
Phone: 0207 215 5000
Email: eas@beis.gov.uk
1. General information about the parties | |
Name of employment business | Morson Human Resources Limited T/a Morson International (“Morson”) |
Your Employer: |
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Morson Contact Number | 0161 707 1516 |
Morson Opening Hours | Monday to Friday (08:30 – 17.30) |
Useful email addresses for Morson | Contractor care – contractorcare@morson.com Compliance – payrollcompliance@morson.com |
Morson Head Office Address | Adamson House, Centenary Way, Salford. M50 1RD |
2. About this document |
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3. Your Status - PSC |
If you engage as a PSC(outside the scope of IR35 Off payroll working legislation) you will be a Director of the PSC and be engaged via the agency on a Contract for service Under this arrangement Morson will pay the PSC a gross payment inclusive of all Employments costs, under this arrangement the PSC will be responsible for paying the temporary worker. This document explains your pay information if you engage as a PSC. If you engage with an employment business as a PSC, then you can opt out of being covered by the Conduct Regulations. (Conduct of Employment Agencies & Business Regulations 2003) The opt out must be given in writing to the employment business by both the PSC and the person being supplied to do the work. The employment business cannot encourage you to do this and it must be your own decision. Agency workers placed in roles working with, or caring for, vulnerable persons cannot opt out of the Conduct Regulations. |
4. Pay and Benefits | |
Payment Intervals | Depending on the particular assignment you are working on you may be paid weekly, Monthly or fortnightly. |
Expected or minimum gross rate of pay transferred to the intermediary or umbrella company from us: | No less than national minimum wage |
Deductions from Personal Service Company required by law: | The PSC will be paid gross |
Any other deductions from Personal Service Company (to include amounts or how they are calculated): |
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Any other deductions or costs taken from your rate (to include amounts or how they are calculated): |
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Any fees for goods or services: |
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Holiday entitlement and pay: | It is the responsibility of the PSC to provide holiday leave and pay to the individual worker |
Additional Benefits: |
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5. Example Pay | ||
Example Rate of Pay to PSC gross: | £1000 weekly |
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Deductions from your wage required by law: |
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Any other deductions or costs from your rate: |
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Any fees for goods or services: |
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Example PSC take home pay: | £1000 weekly |
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The above example of pay is for illustration purposes only
(UMBRELLA COMPANY)
This document sets out key information about your relationship with us, including details about pay, holiday entitlement and other benefits.
The Employment Agency Standards (EAS) Inspectorate is the government authority responsible for the enforcement of certain agency worker rights. You can raise a concern with them directly and please find below their contact details;
Web site: https://www.gov.uk/government/organisations/employment-agency-standards- inspectorate
Phone: 0207 215 5000
Email: eas@beis.gov.uk
1. General information about the parties | |
Name of employment business | Morson Talent |
Name of intermediary or umbrella company | XXXXX |
Morson Contact Number | 0161 707 1516 |
Morson Opening Hours | Monday to Friday (08:30 – 17.30) |
Useful email addresses for Morson | Contractor care – contractorcare@morson.com Compliance – payrollcompliance@morson.com |
Morson Head Office Address | Adamson House Centenary Way Salford M50 1RD |
2. About this document |
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3. Your Status |
You will be an employee of the Umbrella company under a Contract of Employment. Morson have a PSL (Preferred Supplier List) in place for Umbrella Limited companies https://www.morson.com/about/approved-suppliers/approved-suppliers-uk. Under this arrangement, Morson will pay the Umbrella (your Employer) a payment inclusive of all Employments costs and any applicable Umbrella margin. Under this arrangement, the Umbrella will be responsible for paying you. As an Employee of the Umbrella company, you will have many statutory rights and entitlements as laid out in your Contract of Employment. You are being paid through an Umbrella company: a third-party organization that will calculate your tax and other deductions and then pay you for the work undertaken for the hirer. We will still be finding you assignments.
The money earned on your assignments will be transferred to the Umbrella company as part of their income. They will then pay you your wage. All the deductions made which affect your wage are listed below. If you have any queries about these, please contact your chosen umbrella provider.
Your Umbrella payslip will confirm that you are an employee of the Umbrella company.
More information can be found with your Contract of Employment and the Employee Handbook issued to you by your Umbrella company. |
4. Pay and Benefits | |
Payment Intervals | Depending on the particular assignment you are working on, you may be paid weekly, monthly or fortnightly. |
Expected or minimum gross rate of pay transferred to the intermediary or umbrella company from us: | Minimum Rate of Pay - The hours you have worked multiplied by the National Minimum Wage rate. (For example: £429.00 for 37.5hrs per week, assuming you are 21 years old and over).
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Deductions from intermediary or umbrella income required by law: | Apprenticeship Levy - As a large employer, the umbrella company is required to pay UK Apprenticeship Levy contributions.
Employers National Insurance - The amount umbrella pays HMRC as your employer for National Insurance.
Employers Pension Contribution - 3% Employer Contribution.
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Any other deductions from umbrella income (to include amounts or how they are calculated): | Margin – Agreed with the Umbrella company. |
Deduction from your pay: PAYE (Income Tax) | Income Tax - Paid to HMRC for you via the Pay As You Earn (PAYE) system. This is closely linked to your personal tax code and associated annual tax-free allowance. |
Deductions from your pay: National Insurance | Employee National Insurance - Paid by workers and employers to fund state benefits. |
Any other deductions or costs taken from your wage (to include amounts or how they are calculated): | Employee Pension – 5% Employee Contribution |
Any fees for goods or services: | N/A |
Holiday entitlement and pay: | 28 days per annum holiday entitlement under working time regulations.
Holiday pay - This will only show as a deduction on request of the contractor. If not, all holiday pay is paid out to you within your weekly/monthly payment. |
Additional Benefits: | Will be discussed and provided to you by the Umbrella company. |
5. Example Pay | ||
| Intermediary or Umbrella income | Worker income |
Example gross rate of pay to intermediary or umbrella company from us: |
£1000.00 Income Per Week |
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Deductions from intermediary or umbrella income required by law: |
£93.94 Employers NI
£22.07 Employers Pension Contribution
£4.28 Apprenticeship Levy |
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Any other deductions or costs taken from intermediary or umbrella income: |
£24.00 Margin (Weekly) |
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Example rate of pay to you: |
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£855.71 Gross Per Week |
Deductions from your pay required by law: |
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£115.40 Income Tax (Tax Code = 1257L)
£61.37 Employee NI |
Any other deductions or costs taken from your pay:
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£36.79 Employee Pension Contribution |
Any fees for goods or services: |
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N/A |
Example net take home pay: |
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£642.16 (Includes Advanced Holiday Pay)
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The above pay example is for illustration purposes only. The exact position will depend on individual decisions concerning pension deductions and may vary slightly for workers under devolved income tax systems.