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Employment status - the tests checklist

The following factors indicate that an individual may either be employed or self-employed. However, it should be noted that HM Revenue & Customs, the courts and tribunals will look at all aspects of the arrangement and no one test will be conclusive in determining employment status.

Factors indicating employment:

Mutual Obligation 
  • The Company has a duty to provide the individual with regular work
  • The individual is obliged to make himself available to do the work 
  • The individual is obliged to provide his own work and skill
  • The individual may either have no power or only a very limited or occasional power of delegation (for example, where the individual is unavailable) 

Last updated on 29/03/2019 15:20:57 | #Recruitment