ESM0105 - Procedural aspects of status cases: extent of review
Employment status queries can arise in a variety of different ways. For example:
- an issue arising within an employer compliance review
- a review of forms CWF1
- a query raised by a worker or an engager, or
- information given on the Tax Evasion Hotline.
The extent of your review will depend on the circumstances of each individual case. But remember that you need to consider both the National Insurance contributions (NICs) and tax aspects of the case, including any effect your opinion will have on the worker’s National Insurance (NI) contributory benefit entitlement. Also bear in mind that status enquiries can arise from consideration of other issues such as:
- Statutory Sick Pay, or
- Statutory Maternity Pay, or
- claims to industrial injuries benefits.
The officer dealing with the case should establish all the facts necessary to form an opinion of the status. This fact finding exercise is likely to take a variety of forms and may include field visits, interview(s), and examination of documents and contracts.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Where a status risk is identified, it is recommended that meetings are held with both the engager and the workers (or a representative selection of workers where the workforce is large) to establish the facts in relation to the terms and conditions of the engagement. (see ESM0558).