A person’s employment status, that is if they are an employee or are self-employed, is important in determining how they pay their tax. This research looked at small and medium sized enterprises’ (SMEs) experiences of classifying their workers’ employment status. It had three aims:
- To understand the nature of employment in SMEs
- To explore how SMEs determine the employment status of their workers
- To understand SMEs’ awareness and use of HMRC’s Employment Status Indicator tool
The research involved a telephone survey with 1,722 SMEs. It also included 33 in-depth interviews with 33 SMEs.