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The arrangements involve individuals providing their services to end clients as employees of Payeze Contracting Limited. The individuals receive payment for their services made up of two elements. The first element is a basic salary paid at a rate close to the minimum permitted under the National Minimum Wage Act 1998, which is subjected to deductions of Income Tax and National Insurance contributions (NICs). The individuals also receive a second element of their pay without deductions of Income Tax andNICs.
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See Umbrella Watchdog