Common employees
If any of your employees, through their employment with you, perform duties for another business(es), your business is grouped with the other business(es).
You are grouped if your employees:
work solely or mainly for other businesses
work for other businesses due to an agreement.
Examples of common employees
The following examples show businesses that would be grouped under the common employees provisions:
a legal partnership has a service trust which provides the labour of its employees in connection with the business of the legal partnership
a manufacturing, administration and transport business all operate together from a single location in relation to the production of cardboard boxes
two businesses with a common financial controller, where the financial controller works 80% of their time for 1 business and 20% for the second business - but only receives wages from the second business
where there is a labourer engaged by a formwork company that has been subcontracted by another formwork company to fulfil its contractual obligations
a business has an arrangement to perform administration duties on behalf of another business and 1 of its staff is responsible for issuing invoices on behalf of the second business.
There is no minimum level of connection required to establish a group
Exclusion provisions: Under this provision, a business may apply for an exclusion from the group.
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