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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular occupations: entertainment industry - TV and radio workers - front of camera workers

People who appear in front of the television cameras or radio microphones are engaged under a great variety of terms.

Whether they are engaged under contracts of employment or contracts for services will depend on all the facts. See, for example, the guidance about actors and other performers at ESM4121.

If you are not sure whether a front of camera or microphone worker is an employee or is self-employed, ask the Television and Broadcasting Unit for advice.

Front of camera workers will usually be liable for Class 1 NICs (see ESM4145).