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Arrangement details

The arrangement begins with an individual (the ‘User’) holding a contract, or about to start a contract, with an end client (the ‘End User’) or a Recruitment Agency (the ‘Agency’). The User becomes an employee of Greenlight Payroll Services Limited (GPS) who acts as the User’s employer and provides the User’s services to the End User.; GPS enters into an Employment Contract (the ‘Contract’) with the User which provides that the User will receive a salary from GPS paid at the National Minimum Wage or National Living Wage (both referred to hereafter as ‘the Salary’) plus holiday pay. The individual receives the Salary which is taxed throughPAYEand a second untaxed payment (the ‘Untaxed Payment’) paid into the User’s bank account as a single amount. The Contract includes the ability for GPS to offer additional ‘benefits’ to employees.; The Users provide services to the End Users and complete timesheets, or electronic time recording system as required by the End User. GPS invoices the End User or the Agency for the work done and receives payments. GPS pays Users the Salary, which is shown on their payslips (the ‘Payslip’), the Salary is paid after deduction of income tax and National Insurance contributions (NICs). At the same time GPS pays an Untaxed Payment which is not recorded on the Users’ Payslips.; GPS also issues a ‘Reconciliation Statement’ which show the gross payment received by GPS from the End Users at the full hourly pay rate charged to the End User. The Reconciliation Statement also shows a lower hourly pay rate which is multiplied by the hours worked (to the maximum shown in the contract) to show the amount from which deductions are taken. The net balance represents the Salary which is then carried forward to the Payslip for the pay period on whichPAYEis applied.; The additional Untaxed Payment is shown on a separate document called a ‘Withdrawal Statement’