Seasonal Agricultural Workers Scheme - Students and workers from Bulgaria and Romania

Bulgaria and Romania joined the European Union on 1 January 2007. The PAYE and NICs implications for employers where students and workers from those countries apply to work in the UK under the Seasonal Agricultural Workers Scheme (SAWS) are as follows.

Places on SAWS are available to non-students from EU states, so non-students from Bulgaria and Romania may apply. Applications from other countries remain restricted to students. However, access to the P38(S) procedures is only available to students that meet the relevant criteria, so non-students from Bulgaria and Romania are subject to normal PAYE rules.

Normal NICs rules also apply to students and non-students from the two countries unless the individuals provide current E101 or E102 certificates, in which case no NICs are due until the certificate expires. Students from Bulgaria and Romania working under SAWS are no longer eligible for the 52-week exemption from payment of NICs.

Employees in SAWS are not eligible for the PAYE and NICs concessions for harvest casuals.

Penalties may be imposed where businesses employ workers illegally. New penalties were introduced from 1 January 2007 relating to Bulgarian and Romanian nationals that effect employers as well as employees. The Home Office provides guidance on the employment of migrant workers (see link below).

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Further information:
Changes to the Seasonal Agricultural Workers Scheme
Employing migrant workers

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