Stop notice 23

Arrangement details

Scheme Users enter into an employment contract (‘the Employment Contract’) withPUSL. The contract states that wages will be at the National Minimum Wage (NMW) rate or the National Living Wage (NLW) rate if applicable.; PUSLinvoices the recruitment agency or end client for the services carried out by the Scheme Users based on the hours worked and the appropriate hourly rate.; PUSLreceives the funds for the services carried out by Scheme Users from the recruitment agencies or end clients.; PUSLthen make a payment to the Scheme Users. The Scheme Users receive basic pay (theNMWorNLW) which is on the payslips and accounted for tax and National Insurance contributions (NICs). Also, on the same day, a secondary untaxed payment is paid to the users byPUSLand described as a ‘pass through item.