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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…
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.
We're seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses.
Employer checking service (ECS): check your employee or potential employee's immigration employment status
Find guidance to help decide the employment status of a worker, including employment intermediaries.
Guidance on employment status for HR advisers, and to help individuals and businesses understand which employment rights apply to them.
Call or write to HMRC to check if you or someone else is classed as employed or self-employed
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
The OTS published its report on Employment Status and tax in March 2015 and a summary of responses in July 2015.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Guidance you should consider when considering the employee shareholder employment status.
This review looks at the framework for determining employment status and provides a snapshot of the UK labour market in 2015.
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