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Find guidance to help decide the employment status of a worker, including employment intermediaries.
What makes you self-employed, what counts as trading and what to do, including registering for Self Assessment.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.
The main things you need to consider when employing people for the first time or if you've never hired an employee before
Guidance, forms and helpsheets for self-employment. Including setting up your business, filing returns, claiming expenses and how to get help and support.
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Tools and guidance for businesses
Employ someone: agree a contract, right to work checks, DBS checks, workplace pensions, set up PAYE, tell HMRC
Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National Insurance, what...
Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods
Employment rates for different ethnic groups in England, Wales and Scotland.
Find out how much you need to put aside for your Self Assessment tax bill if you're self-employed by using HM Revenue and Customs' (HMRC's) self-employed tax calculator.
Employees working for one employer without a break, employments rights for continuous services, breaks that do not affect continuous service
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
Business expenses you can claim if you're self-employed
National Insurance contributions if you're self-employed - rates and exceptions.
Get details of your employment history from HMRC if you need to make a claim for compensation.
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