Quote Originally Posted by NotAllThere View Post
Please stop posting such rubbish.

The client pays the fee to the agency. The agency deducts their percentage, leaving the notional fee. They then make all the PAYE deductions, including erNIC, and hand over to the worker what's left. The fact that the erNIC comes out of a the notional fee is utterly irrelevant. Legally, the worker is an employee of the agency. Just as it would be if the worker had gone through an umbrella company.
And in your description of the process you are correct, the poster said they "paid" the employer NI, that makes them an employer not the employee (hint - it's right there in the name of the deduction)