holiday pay

[trevt0m]

hi ive been working for the same employer for 5 years on cis card am i entiteld to holiday pay

[tubeway]

A subcontractor under the CIS is self-employed, meaning that the contractor doesn't have the legal responsibilities of an employer (including not paying holiday pay or
sick pay).

Under the CIS scheme, though, subcontractors still pay tax in a similar way to PAYE, *except* larger subcontractors, who can receive gross payments without tax or National Insurance taken off (they must then pay these themselves).

Smaller subcontractors must get a CIS card, which means that the contractor will deduct tax and National Insurance on your behalf. Larger contractors can get a Tax Certificate which allows them to receive gross payments as mentioned above.

So it looks like you have not been employed for 5 years - just subbing for the same company for 5 years - and are not entitled to holiday pay - although nothing stops you from asking for it, they have no obligation to give it.