Supporting Guidance: employer compliance: guidance by subject: status: establishing the employer’s/contractor’s behaviour
Where an employer accepts that employment is appropriate, or a status dispute is resolved in favour of employment, you must
- question the employer to fully establish the employer’s reason for treating the worker as self-employed (COG905275).
Where you are satisfied that there is no real case for treating the workers as self-employed you should
- form an opinion on the employer’s/contractor’s behaviour (COG915050), and
- consider penalties in the normal manner.