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HMRC internal manual

National Minimum Wage Manual

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HM Revenue & Customs
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Status: Determining the Status of Worker - Examples of court judgments

There is no definitive list of factors to consider when investigating the status of a worker and each case has to be considered on its own merits. The issue of whether a person is a worker or not can only be ultimately determined by the courts/employment tribunal. It is however sometimes helpful to examine tribunal judgments which have considered status to gain a view of some of the issues that were considered important.

The following summaries of cases involve judgments which have considered the question of status of workers for national minimum wage purposes. These summaries are provided as background information only and, as only partial information is provided, they should not be used as the sole basis for resolving an investigation.

NMWM04130 Flett v Matheson [2006] EWCA Civ 53 - Apprentices on Government arrangements (modern apprenticeships)
   
NMWM04140 Byrne Bros. v. Baird & Ors (EAT/542/01) - Sub-contractors in the construction industry
NMWM04150 National Minimum Wage Compliance Officer of the Inland Revenue v Mr T Hewitson and Mrs A Hewitson t/a Executive Coach Catering Services (ECCS) (EAT/489/01) - Workers undertaking a business on their own account
NMWM04160 Edmonds v Lawson & Anor [2000] ICR 457, Court of Appeal (10 March 2000) - Training contract/contract of apprenticeship