Check employment status for tax (CEST)
Use the CEST tool to check if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
The CEST tool gives HMRC’s view of a worker’s employment status, based on the information you provide.
A worker’s employment status will determine who is responsible for working out the tax and National Insurance contributions due and paying it to HMRC.
HMRC will stand by all results given by the tool, as long as the information you give remains accurate and is in accordance with our guidance.
Who can use the tool
Anyone can use the tool to check employment status for tax, for example:
- hirers
- workers
- agencies or third parties
When to use the tool
Use the tool to:
- check if you or a worker should be classed as employed or self-employed for tax purposes
- find out if the off-payroll working (IR35) rules apply to an engagement
- check if a change to a contract or working arrangement affects a result
- check or understand a result that has already been given
Before you start
You’ll need to know:
- details of the contract
- the worker’s responsibilities
- who decides what work needs to be done
- who decides when, where and how the work is done
- how the worker will be paid
- if the engagement includes any corporate benefits or reimbursement for expenses
The tool is anonymous. We do not collect any identifying details of those using the tool.
Get all your information together before you start. You will complete this tool online and you cannot save your progress.
What happens next
After you’ve used the tool, you’ll be able to:
- save your answers and result
- use the result as a valid status determination statement
Further information
More information can be found in the Employment Status Manual.
We record and publish additional information showing the breakdown of results and the logic for the CEST tool.
Updates to this page
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The check employment status for tax tool has been amended to simplify the language. We have removed information for some customers where special rules apply and covered this within the tool itself. Useful links have also been included for related guidance.
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The guidance has been updated to reflect off-payroll working changes that came into effect on 6 April 2021.
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Welsh translation added.
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The 'check employment status for tax' tool has been updated so if you do not know the worker, the tool will not ask questions about their circumstances.
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Added a link to the off-payroll working in the public sector guidance.
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First published.