Collection

Employment status: employed or self-employed

• From: HM Revenue & Customs
• Part of: PAYE and Self-employment
• Published: 26 November 2014

This collection has guidance to help employers and individuals decide the employment status of a worker, including information for employment intermediaries.

It’s important to know someone’s employment status because it helps determine:

• their rights
• their employer’s responsibilities

It also affects how they pay tax and National Insurance and some entitlements.

Guidance

Guidance to help work out if someone is employed or self-employed. You can also contact HM Revenue and Customs (HMRC) about employment status issues.

Guide to employment status

1. Employment status: employment intermediaries

   • 6 April 2016
   • Guidance

2. Employment intermediaries: reporting requirements

   • 12 June 2017
   • Guidance

3. Off-payroll working through an intermediary (IR35)

   • 20 September 2017
   • Guidance

4. Employment Status Manual

   • 10 July 2010
   • Guidance

5. Off-payroll working rules (IR35) for public authorities

   • 7 July 2017
   • Guidance

Tools

Use this service to work out if someone is employed or self-employed.

1. Check employment status for tax

   • 30 March 2017
   • Guidance

Document information

Published: 26 November 2014

From: HM Revenue & Customs

Part of: PAYE Self-employment