ESM11110 - Check Employment Status For Tax: Financial Risk - Payment

CEST asks ‘How will the worker be paid for this work?’ or ‘How will you be paid for this work?’

The way a worker is paid is often the same for both the employed and self-employed. However, some methods of payment may be more indicative of self-employment; e.g. paid as a percentage of the hirer’s profits.

Workers can be paid in multiple ways from the same hirer. For example, a worker may have a daily rate but also get a percentage of sales generated. If this is the case, then whatever the main source of income is should be selected in CEST.