Guidance

Employment status factsheets (ES/FS1 and ES/FS2)

These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.

• From: HM Revenue & Customs
• Published: 13 February 2020
• Last updated: 5 April 2022
  Show all updates

  1. 5 April 2022

     The employment status factsheet (ES/FS1) has been updated with new information and a link to HMRC's Privacy Notice. The employment status factsheet (ES/FS2) has been added to the page, giving information to employers about the employment status of their workers.

  2. 13 February 2020

     First published.

Documents

Employment status factsheet (ES/FS1)

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Employment status factsheet (ES/FS2)

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Details

Factsheets are for guidance only and reflect the HMRC position at the time of writing.