{"id":573,"date":"2025-10-04T02:18:03","date_gmt":"2025-10-04T01:18:03","guid":{"rendered":"https:\/\/guide.no-worries.co.uk\/?post_type=ht_kb&p=573"},"modified":"2025-10-04T03:58:06","modified_gmt":"2025-10-04T02:58:06","slug":"employment-intermediaries-reporting-guidance-for-limited-company-contractors","status":"publish","type":"ht_kb","link":"https:\/\/guide.no-worries.co.uk\/index.php\/knowledge-base\/employment-intermediaries-reporting-guidance-for-limited-company-contractors\/","title":{"rendered":"Employment Intermediaries Reporting. Guidance for Limited Company Contractors"},"content":{"rendered":"\n

HMRC has specific rules for companies that supply workers to end clients. These are called the Employment Intermediaries (EI) reporting requirements<\/strong>.<\/p>\n\n\n\n

In simple terms: if your company supplies more than one individual to a client during a quarter, and you pay them gross (without PAYE), you may need to send HMRC a quarterly report.<\/p>\n\n\n\n

The purposes of this guide, when we speak about an Intermediary, what we are referring to is your Ltd Company.<\/p>\n\n\n\n

When does EI reporting apply?<\/h2>\n\n\n\n

You need to consider filing a report if all<\/strong> of the following apply in a quarter:<\/p>\n\n\n\n

    \n
  1. You hold the contract with the end client<\/strong>.<\/li>\n\n\n\n
  2. More than one individual<\/strong>\u00a0provided services to the client under that contract in the quarter (this can include subcontractors, substitutes, or extra labour).<\/li>\n<\/ol>\n\n\n\n

    If these apply, a quarterly report may need to be filed with HMRC. Read on for exclusions of who you don\u2019t <\/strong>file for.<\/p>\n\n\n\n

    Deadlines:<\/strong><\/p>\n\n\n\n

      \n
    • 6 April\u20135 July \u2192 5 August<\/li>\n\n\n\n
    • 6 July\u20135 October \u2192 5 November<\/li>\n\n\n\n
    • 6 October\u20135 January \u2192 5 February<\/li>\n\n\n\n
    • 6 January\u20135 April \u2192 5 May<\/li>\n<\/ul>\n\n\n\n

      Penalties:<\/strong> \u00a3250 \/ \u00a3500 \/ \u00a31,000 for late filings (1st, 2nd, and 3rd+ offence in a 12-month period).<\/p>\n\n\n\n

      Who do I need to file for?<\/h2>\n\n\n\n

      Even you if meet the criteria above, usually you do not need to file for anyone (in which case no filing is required). See the exclusions below for who you do not<\/strong> have to file for:<\/p>\n\n\n\n

        \n
      • Home-only or non-client premises<\/strong>\u00a0\u2013 If a worker does all of their work from home or premises not controlled by the client (for example, their own office or a co-working space), they don\u2019t need to be reported.<\/li>\n\n\n\n
      • Non-UK resident working wholly outside the UK<\/strong>\u00a0\u2013 If the person is based abroad and never works in the UK, they don\u2019t need to be reported.<\/li>\n\n\n\n
      • They are paid PAYE<\/strong>\u00a0\u2013 It does not matter the size of wages \/ salary. If the worker is on the payroll of the intermediary, there is no need to report them.<\/li>\n\n\n\n
      • Introductions only<\/strong>\u00a0\u2013 If your company only introduces a worker to a client, and is not responsible for paying or supplying them, you don\u2019t need to file.<\/li>\n<\/ul>\n\n\n\n

        \u26a0\ufe0f Important<\/strong>:<\/strong>\u00a0If the nature of the work requires a worker to be at the client\u2019s site (or a site the client controls), the \u201chome-only\u201d exclusion does not apply \u2013 those individuals are reportable.<\/p>\n\n\n\n

        Examples<\/h2>\n\n\n\n
          \n
        • You engage a\u00a0Freelancer via Fiverr \/Upwork abroad<\/strong>\u00a0to help with some client work \u2192 Not reportable.<\/li>\n\n\n\n
        • UK freelancer working from their own home<\/strong>\u00a0\u2192 Not reportable.<\/li>\n\n\n\n
        • Short on-site sub-contractor (4 weeks at client office)<\/strong>\u00a0\u2192 Reportable if you also performed client work in the same quarter, as this sub-contractor would be the \u201csecond\u201d person supplying services.<\/li>\n\n\n\n
        • Short on-site sub-contractor (4 weeks at client office)<\/strong>\u00a0while you spend the quarter on holiday \u2192 Not reportable as there is only one worker supplying services for that quarter.<\/li>\n\n\n\n
        • One-person company who works on client premises<\/strong>\u00a0\u2192 Not reportable, there must be more than one worker supply services through the intermediary).<\/li>\n\n\n\n
        • You and a subcontractor both work on client premises in the same quarter<\/strong>\u00a0\u2192 Reportable, as this counts as more than one worker. Only report the sub-contractor if you are on the company payroll.<\/li>\n\n\n\n
        • You and a subcontractor both work for the same client. You work on the client premises, and the sub-contractor works from home<\/strong>\u00a0\u2192 Not reportable, as you are on the company payroll, and the sub-contractor works from home. If a director\/shareholder works on client contracts but does not draw a PAYE salary, and there is also another subcontractor working from home, the director may themselves become reportable \u2013 a rare but possible situation.<\/li>\n\n\n\n
        • Your company has two directors and both work on client sites.<\/strong>\u00a0Not reportable assuming both are on the company payroll (the size of the salary is irrelevant).<\/li>\n<\/ul>\n\n\n\n

          What information needs to be reported?<\/h2>\n\n\n\n

          For each reportable worker, you must provide:<\/p>\n\n\n\n

            \n
          • Full name and address<\/li>\n\n\n\n
          • NI number, or date of birth and gender if NI is not available<\/li>\n\n\n\n
          • Engagement start and end dates<\/li>\n\n\n\n
          • Reason PAYE was not operated (HMRC has six categories)<\/li>\n\n\n\n
          • Payment details (amount paid, VAT flag, who was paid, company number if a company)<\/li>\n<\/ul>\n\n\n\n

            You must keep supporting records for 3 years<\/strong>. HMRC requires the official reporting template to be used.<\/p>\n\n\n\n

            Key takeaway<\/h2>\n\n\n\n

            Most of our limited company clients never need to file<\/strong> an EI return, because they either:<\/p>\n\n\n\n

              \n
            • work alone;<\/li>\n\n\n\n
            • only use people who work from home\/remotely; or<\/li>\n\n\n\n
            • only ever supply one person to work on clients contracts a quarter at a time.<\/li>\n<\/ul>\n\n\n\n

              But if you do use more than one person in a quarter to deliver client work and<\/strong> they\u2019re not on your PAYE, you may need to file.<\/p>\n\n\n\n

              If you\u2019re unsure, speak to us and we can help you review your situation.<\/p>\n","protected":false},"excerpt":{"rendered":"

              HMRC has specific rules for companies that supply workers to end clients. These are called the Employment Intermediaries (EI) reporting requirements. In simple terms: if your company supplies more than one individual to a client during a quarter, and you pay them gross (without PAYE), you may need to send HMRC…<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[18],"ht-kb-tag":[],"class_list":["post-573","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-core-info"],"yoast_head":"\nEmployment Intermediaries Reporting. Guidance for Limited Company Contractors | No Worries Help Centre<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employment Intermediaries Reporting. 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