PAYROLL AND PAYMENT HANDLING POLICY
1. Purpose and Status of This Policy
This Payroll and Payment Handling Policy sets out the approach taken by ALWAYS RECRUITING LIMITED in relation to the processing of payments for workers supplied to clients as part of its recruitment and labour supply activities.
The purpose of this policy is to provide transparency regarding payment arrangements, statutory compliance, and the responsibilities of the Company, workers and clients.
This policy is published for information purposes only and does not constitute a contract of employment, a contract for services, or a guarantee of engagement.
2. Nature of Payroll Services
ALWAYS RECRUITING LIMITED is a recruitment and labour supply business. Payroll processing is provided solely to support the lawful supply of labour to clients.
The Company does not operate as an umbrella company, payroll bureau or tax advisory service. Payroll services are not offered as a standalone product and are only provided in connection with recruitment and placement activities.
3. Legal and Regulatory Framework
The Company processes payments in accordance with applicable UK legislation, including but not limited to:
Income Tax (Earnings and Pensions) Act 2003
Social Security Contributions and Benefits Act 1992
Finance Act 2014 and subsequent amendments
Construction Industry Scheme Regulations
National Minimum Wage Act 1998
Employment Rights Act 1996
HM Revenue and Customs guidance and regulations
The Company recognises its obligation to process payments accurately, lawfully and transparently.
4. Engagement and Payment Structures
Workers supplied by ALWAYS RECRUITING LIMITED may be engaged and paid under one of the following arrangements, depending on the nature of the assignment and contractual terms:
4.1 Pay As You Earn (PAYE)
Where workers are engaged under PAYE, the Company processes payments subject to statutory deductions, including income tax and National Insurance contributions, as required by law.
4.2 Construction Industry Scheme (CIS)
Where applicable, payments may be processed under the Construction Industry Scheme. CIS deductions are applied in accordance with HMRC requirements.
Eligibility for CIS engagement is determined by the Company based on HMRC registration status and role suitability.
5. Worker Information and Onboarding
As part of the onboarding process, workers are required to provide accurate personal and payment information, including but not limited to:
Full legal name and address
Date of birth
National Insurance number
Bank account details
Tax status information where applicable
Workers are responsible for ensuring that information provided is accurate and up to date.
The Company is not responsible for delays or errors arising from incorrect or incomplete information.
6. Timesheets and Authorisation
Payment is processed on the basis of timesheets submitted in accordance with agreed procedures.
Timesheets must accurately reflect hours worked and must be authorised in line with client requirements.
The Company reserves the right to withhold or delay payment where timesheets are not submitted, are incomplete, or are not approved.
7. Payment Cycles and Method
Payments are typically processed on a weekly basis, subject to receipt of approved timesheets.
Payments are made by bank transfer to the account nominated by the worker.
The Company does not make cash payments.
8. Statutory Deductions and Reporting
Where applicable, the Company calculates and deducts statutory amounts in accordance with law.
This includes income tax, National Insurance contributions and other deductions required by legislation.
The Company maintains appropriate payroll records and makes required submissions to HM Revenue and Customs within prescribed timeframes.
9. National Minimum Wage Compliance
The Company seeks to ensure compliance with National Minimum Wage and National Living Wage requirements.
Rates of pay are determined by assignment details, role requirements and contractual terms.
Workers are encouraged to raise concerns promptly if they believe there may be an issue relating to pay or compliance.
10. Expenses and Additional Payments
Expenses and additional payments are only processed where expressly agreed and supported by appropriate documentation.
The Company reserves the right to decline reimbursement where expenses are not authorised or supported.
11. Queries and Disputes
Workers are encouraged to raise payroll queries promptly so that they can be investigated.
The Company seeks to resolve queries fairly and within a reasonable timeframe.
Where a dispute arises, resolution may be dependent on information provided by the client, including confirmation of hours worked.
12. Data Protection
Payroll data is processed in accordance with data protection legislation.
Personal and financial information is handled securely and access is restricted to authorised personnel.
13. Client Responsibilities
Clients are responsible for:
Accurately authorising timesheets
Providing timely confirmation of hours worked
Notifying the Company of any discrepancies promptly
The Company is not responsible for delays caused by late or inaccurate client approvals.
14. Limitation of Responsibility
ALWAYS RECRUITING LIMITED does not provide tax advice to workers.
Workers are responsible for their own tax affairs beyond statutory deductions processed by the Company.
Nothing in this policy is intended to create additional legal obligations beyond those required by law.
15. Review and Updates
This policy is reviewed periodically to reflect changes in legislation, HMRC guidance or operational practice.
Updates may be made without prior notice.
16. Company Information
ALWAYS RECRUITING LIMITED
Company Number: 10237032
Registered Address:
The Offices, Charlton Horethorne
Sherborne, Dorset
DT9 4NL
Payroll enquiries:
[payroll@yourdomain.co.uk]