Business tax – collection

Employment status: employed or self-employed

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

Contents

  1. Guidance
  2. Tools

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 about employment status issues.

Guide to employment status

  1. Employment status: employment intermediaries

    • Detailed guide

  2. Employment intermediaries: reporting requirements

    • Guidance

  3. IR35 (intermediaries legislation): find out if it applies

    • Detailed guide

  4. Employment Status Manual

    • Guidance

Tools

Use the Employment Status Indicator tool to work out if someone is employed or self-employed.

  1. Employment Status Indicator

    • Detailed guide
Published:
From:
HM Revenue & Customs