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.
Documents
Details
Factsheets are for guidance only and reflect the HMRC position at the time of writing.
Published 13 February 2020
Last updated 5 April 2022 + show all updates
Last updated 5 April 2022 + show all updates
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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.
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First published.