Summary of Guidance

Is the engagement for a whole term or more on terms similar to a full-time teacher?

Yes

Operate PAYE and contact Status Officer with details if teacher objects.

No

Is the agreement for a few hours per week only on terms different to a full time teacher?

No

Operate PAYE and contact Status Officer with details if teacher objects.

Yes

Is the teacher a specialist with related professional/business activities?

Yes

Was work done more than 3 days in 3 months

Yes Operate code NT

No Record details and pay gross.

No

Does the teacher have a series of similar short term engagements with a number of different engagers?

No

Operate PAYE and contact Status Officer with details if teacher objects.

Yes

Does the teacher have a clear business like approach and incur business type expenses in obtaining these engagements?

No

Operate PAYE and contact Status Officer with details if teacher objects.

Yes

Has work done more than 3 days in 3 months

Yes

Record details and operate code NT

No

Record details and pay gross

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