HR Support and AdviceEmployment advice is a major part of the DPA’s caseload and is provided FREE to members.
Dental Contracts
The DPA provides FREE provider/performer contracts (in England & Wales) and principal/associate contracts in Scotland. These can be adapted to other self-employed professionals (such as self-employed hygienists).
HMRC Guidance
This is quite clear. A DPA contract is the best defence against an employment claim.
HMRC's Employment Status Manual states at ESM4030: ‘Associate’ Dentists: It should be noted that there are standard forms of agreement for ‘associate’ dentists which have been approved by the British Dental Association (BDA) and the Dental Practitioners Association (DPA). These agreements relate to dentists practising as associates in premises run by another dentist. Where these agreements are used, and the terms are followed, the income of the associate dentist is assessable under trading income rules and not under Schedule E/as employment income.
In these circumstances the dentist is liable for Class 2/4 NICs and not Class 1. The NHS General Dental Services Contract, which came into force from 1 April 2006, provides for less fluctuation in Associate Dentist’s income. However, providing the Associate Dentist continues to be responsible for paying their share of laboratory fees etc for work relating to their patients and other terms of the standard agreement are followed, the above guidance will still apply.
Staff Contracts
The DPA provides a FREE Written Statement of Terms and Conditions which is adaptable to all employee situations (for example nurse, employed hygienist).
