I have needed to research the questions surrounding employee status, worker, or contractor status. Here are my notes and links.<\/p>\n\n\n\n\n\n\n\n
The HoC paper has a very good summary, although it may not be the last word on acquiring other employment rights as the law was designed to reduce tax minimisation strategies by individuals. i.e. just because you are taxed as if in disguised employment doesn’t mean that you get all the employee protection rights of an employees although the courts seem to be very sympathetic to the view that you do.<\/p>\n\n\n\n
\nThere is no statutory test to determine employment status for tax purposes. The question whether someone is employed or self-employed is determined on the basis of criteria established by judicial decisions. In the past, HM Revenue & Customs\u2019 guidance on employment status has indicated the points which influence the courts decision in these cases, by giving a series of questions:<\/p>\n\n\n\n
Employed – if you answer yes to most of the questions you are likely to be employed:
\u2022 Do you have to do the work yourself?
\u2022 Can someone tell you where to work, when to work, how to work or what to do?
\u2022 Can someone move you from task to task?
\u2022 Do you have to work a set number of hours?
\u2022 Are you paid a regular wage or salary?
\u2022 Can you get overtime pay or bonus payments?
\u2022 Are you responsible for managing anyone else engaged by the person or company that you are working for?<\/p>\n\n\n\nSelf-employed – if you answer yes to one or more of the questions you are likely to be self-employed.
\u2022 Can you hire someone to do the work, or take on helpers at your own expense?
\u2022 Can you decide where to provide the services of the job, when to work, how to work and what to do?
\u2022 Can you make a loss as well as a profit?
\u2022 Do you agree to do a job for a fixed price regardless of how long the job may take?
\u2022 If you can\u2019t answer yes to any of the above questions, you are still likely to be self-employed if you can answer yes to most of the following questions.
\u2022 Do you risk your own money?
\u2022 Do you provide the main items of equipment (not the tools that many employees provide for themselves) needed to do the job?
\u2022 Do you regularly work for a number of different people and require business set up in order to do so?
\u2022 Do you have to correct unsatisfactory work in your own time and at your own expense?<\/p>\n<\/blockquote>\n\n\n\nI need to find another picture for these posts; it seems I am using the Lowry Factory Gate for all my employment law posts.<\/p>\n","protected":false},"excerpt":{"rendered":"
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