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Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace

• Overview

  In employment law a person’s employment status helps determine: their…

• Worker

  A person is generally classed as a ‘worker’ if: they have a contract or…

• Employee

  An employee is someone who works under an employment contract. A person…

• Employee shareholders

  An employee shareholder is someone who works under an employment contract…

• Self-employed and contractor

  A person is self-employed if they run their business for themselves and…

• Director

  Company directors run limited companies on behalf of shareholders.…

• Office holder

  A person who’s been appointed to a position by a company or organisation…

• Legal decisions on employment status

  A court or employment tribunal (known as an industrial tribunal in…

Who can set up employee ownership, employee shares and engagement, employee directors, model documentation

When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help

• Overview

  When a business changes owner, its employees may be protected under the…

• Consulting and informing

  Before a transfer of ownership happens, employers must tell the trade…

• Transfers of employment contracts

  Under TUPE, the new employer takes over employees’ employment contracts,…

• Redundancy

  The new employer cannot make employees redundant just because they were…

• Information about employees during transfers

  An employer must provide the new employer with information about…

• Insolvent businesses

  If the employer is insolvent and the business is being transferred or…

• Employees working abroad

  Employees of a UK business who are based outside the UK could still be…

• Help and advice

  Both employers and employees can get confidential help and advice on…

Personal data an employer can keep about an employee, and employee rights to see this information under data protection rules

How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.

Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.

• Updated: 29 October 2021

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

Tax and reporting rules for employers who make assets available to employees

Tax and reporting rules for employers providing gifts to employees

Get ready to employ someone - your responsibilities as an employer, register with HMRC, set up PAYE, get insurance.