§ Mr. John CryerTo ask the Secretary of State for the Environment, Transport and the Regions (1) how many workers in the construction industry are employed on a PAYE basis; [115051]
(2) how many workers in the construction industry are self-employed on the basis of holding a C154 registration card. [115052]
§ Dawn PrimaroloI have been asked to reply.
Whether an individual is employed or self-employed for tax and national insurance purposes depends upon the terms of the contract under which they are engaged.
The Inland Revenue does not have information relating to the numbers of workers in the construction industry who are engaged on an employed or self-employed basis.
A CIS4 registration card is no proof of self-employment and therefore there should be no workers in the construction industry who are treated as self-employed purely on that basis. The Inland Revenue, together with the former Contributions Agency published 25W leaflet IR148/CA69 specifically to assist contractors in the industry on tackling the question of the status of their workers.