1. End client obligations & considerations (for medium/large private sector and public sector end clients)
1.1. Employment status decision
1.2. [Status Determination Statement (SDS)](https://library.croneri.co.uk/cch_uk/btr/408-355)
1.2.1. [Worker](https://library.croneri.co.uk/cch_uk/btr/408-304?highlight=1)
1.2.2. [Fee-payer](https://library.croneri.co.uk/cch_uk/btr/408-330?highlight=1)
1.3. [Disagreement process](https://library.croneri.co.uk/cch_uk/btr/408-360?highlight=1)
1.4. [If fee payer - Deemed payment calculation](https://library.croneri.co.uk/cch_uk/btr/408-340?highlight=1)
1.4.1. [Payroll the worker (PAYE/NICs)](https://library.croneri.co.uk/cch_uk/btr/408-345)
2. Umbrella company obligations
2.1. Worker directly contracts?
2.1.1. Payroll the worker (PAYE/NICs)
2.2. Worker via PSC?
2.2.1. Umbrella company treated as an Employment Agency
3. Client type
3.1. Large and medium private sector end clients
3.2. Public sector end clients
3.2.1. [Definition of 'public authority'](https://library.croneri.co.uk/cch_uk/btr/408-220?highlight=1)
3.3. Small private sector end clients
3.3.1. Definition of 'small'
3.3.1.1. [Small company](https://library.croneri.co.uk/cch_uk/btr/408-311)
3.3.1.2. [Small LLP or overseas company ('Relevant undertaking')](https://library.croneri.co.uk/cch_uk/btr/408-312)
3.3.1.3. [Small partnership ('Other undertaking')](https://library.croneri.co.uk/cch_uk/btr/408-313)
3.3.1.4. [Small sole trader ('Other person')](https://library.croneri.co.uk/cch_uk/btr/408-314)
3.4. Employment Agency
3.4.1. [Agency Regulations](https://library.croneri.co.uk/cobweb-bif/cobweb-BIF-2645?highlight=1)
3.5. Umbrella company
3.6. [Managed Service Company (MSC)](https://library.croneri.co.uk/cch_uk/btr/408-550)
4. Managed Service Company (MSC) obligations
4.1. Payroll the worker (PAYE/NICs)
4.2. [Transfer of debt provisions](https://library.croneri.co.uk/cch_uk/btr/408-900)
5. PSC obligations & considerations (for small private sector end clients only)
5.1. Employment status decision
5.2. [Deemed payment calculation](https://library.croneri.co.uk/cch_uk/btr/407-660?highlight=1)
5.2.1. PAYE/NICs on deemed payment
5.3. [Extract net from PSC (as either salary or dividend)](https://library.croneri.co.uk/cch_uk/btr/407-710?highlight=1)
6. PSC obligations & considerations (medium/large private sector and public sector clients)
6.1. [Notify agency/end client that employment status decision needed](https://library.croneri.co.uk/cch_uk/btr/408-306)
6.2. [Disagreement process](https://library.croneri.co.uk/cch_uk/btr/408-360?highlight=1)
6.3. [Gross receipts excluded from Corporation Tax](https://library.croneri.co.uk/cch_uk/btl/cta2009-it-s-141a?highlight=1)
6.4. [Extract net from PSC (tax-free as either salary or dividend)](https://library.croneri.co.uk/cch_uk/hmrctaxm/esm-esm10030)
6.5. Owner/director to report employment income via Self Assessment
7. Employment Agency obligations & considerations
7.1. [Worker directly contacts?](https://library.croneri.co.uk/cch_uk/btr/400-defi-7)
7.1.1. [Supervision, Direction or Control?](https://library.croneri.co.uk/cch_uk/btr/407-500?highlight=1)
7.1.2. Payroll the worker (PAYE/NICs)
7.1.3. [Agency Regulations](https://library.croneri.co.uk/cobweb-bif/cobweb-BIF-2645?highlight=1)
7.2. [Notify end client employment status decision needed](https://library.croneri.co.uk/cch_uk/btr/408-335?highlight=1)
7.3. [Fee-payer - SDS received - payroll the worker (PAYE/NICs)](https://library.croneri.co.uk/cch_uk/btr/408-340?highlight=1)
7.3.1. [Deemed payment calculation](https://library.croneri.co.uk/cch_uk/btr/408-340?highlight=1)
7.3.2. Make net payment to PSC
7.4. [Not fee-payer - SDS received - pass SDS down the chain](https://library.croneri.co.uk/cch_uk/btr/408-335)
7.4.1. [Offshore entities in the chain?](https://library.croneri.co.uk/cch_uk/btr/408-330)