Collection

Employment status guidance for employed or self-employed

Find guidance to help decide the employment status of a worker, including employment intermediaries.

• From: HM Revenue & Customs
• Published: 26 November 2014

Guidance

Detailed guidance to help work out if someone is employed or self-employed. You can also read the guide to employment status or contact HMRC to help decide a person’s employment status.

• Implement April 2021 changes to off-payroll working rules for clients
  • 18 May 2021
  • Guidance
• Employment status: employment intermediaries
  • 29 April 2021
  • Guidance
• Employment intermediaries reporting requirements
  • 26 July 2019
  • Guidance
• Employment Status Manual
  • 10 July 2010
  • Guidance
• Public sector off-payroll working for clients
  • 6 April 2021
  • Guidance

Tools

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

• Check employment status for tax
  • 4 May 2021
  • Guidance

Factsheets

• Employment status factsheets (ES/FS1 and ES/FS2)
  • 5 April 2022
  • Guidance

Published 26 November 2014