91热爆

Whilst working at the 91热爆, it is important that you are aware of and understand your , as this can affect you in a number of ways. It will determine how you are paid, and the terms and conditions that will apply to your engagement with the 91热爆 may be different depending on your status. Your employment status is reflected in your Booking Type. 

There are four different Booking Types for 91热爆 Freelancers:

• PAYE (Worker) - Paid PAYE
• Modus Gross (Worker) - Paid Gross
• Service Company (Self Employed) - Paid Gross
• Self Employed - Paid Gross

Your Booking Type is determined by an Employment Status test, which takes place before your booking (contract) is uploaded onto our system, and you are issued with a contract. There are many factors that are taken into consideration when assessing your engagement, such as:

• Service History
• Expertise
• External Working
• Integration with the Business
• HMRC Guidance / Legislation ()

However, each engagement is assessed on a case by case basis. If you have any questions about your Employment Status for your 91热爆 engagement please contact your booker in the first instance.

Status Determination Statement (SDS)

Your Employment Status (Worker or Self Employed for Tax purposes) is decided by an Employment Status Assessment, which takes place when your booker raises your booking on our system. You will be able to see the reasoning for the outcome of your Employment Status Assessment in the Status Determination Statement (SDS), which can be found in the PDF terms and conditions issued via email upon confirmation of each booking.

LP10 Letters

HMRC will occasionally issue Special Letters to individuals (LP10/ Lorimer letters), confirming that they can be paid gross.

The 91热爆 is only allowed to rely on these letters in regards to Employment Status if they:

• Have not expired before the end of the booking
• Are issued by the Film & Production Industry Unit, TV Broadcasting Unit or Foreign Broadcasting

How do I apply for an LP10 Letter?

To apply for an LP10 letter, you will need to contact .

• Tel: 0300 123 2326
• Email: a.filmproductionunitmailbox@hmrc.gov.uk

They will then send you out a questionnaire, and form for you to list the details of your Employment History for the previous 12 months. This will help to show how many engagers you have worked with.

Once you have returned these, and HMRC are satisfied that you meet their criteria, they will issue you with an LP10. Once issued, you should send a copy of your LP10 to your booker.

Kit Lists

As part of your Employment Status Assessment, you may be asked to provide a kit list to satisfy compliance with . When providing kit, it should be important and essential to the service that you will be providing. For example, we would expect a Camera Operator to have a camera. As part of our Audit requirements, we retain and regularly update the kit list that we have on record for you, to ensure that we continue to hold an accurate representation of the equipment being used.

Freelancer Terms and Conditions

A contract will be issued on each occasion that you are booked to work with the 91热爆. There are two types of contracts. The Worker contract is associated with PAYE and Modus Gross bookings. The Self-Employed contract is for service company and self-employed bookings.

If your engagement started after 30th November 2020, you will be able to view and download the Terms and Conditions applicable to your engagement below.

If your engagement ended before 30th November 2020, you will be able to view and download the Terms and Conditions applicable to your engagement here. 

Special Terms

Standard special terms apply to certain job titles in the 91热爆 in addition to the Overarching Terms and Conditions to which you agree to. The Special Terms are contained in the specific job title links below. By agreeing to your booking with the 91热爆, you are accepting these additional terms to apply to your booking.

Insurance for Freelancers