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you may be employing contractors who are treated more like employees, you should review your terms with these contractors to ensure that you are not legally responsible for payments such as employer NI contributions, back- holiday pay, and a myriad of other employment law responsibilities. Examples of recent case law in this area show how certain employment status indicators have affected the view of a given employment relationship. The most important criteria, on which most case law has hinged so far, are highlighted in italics in the table below.


i Test Self Employed


If you have any questions about this or any other aspect of employment affairs, please email nicola.jengaenga@select.


org.uk or fiona.cornwall@select.org.uk


For further information and guidance on IR35 rules, see: www.gov.uk/guidance/ understanding-off-payroll-working-ir35 and www.gov.uk/guidance/april-2020- changes-to-off-payroll-working-for- intermediaries


IR35: Is someone classed as an Employee/Worker, or Self Employed? Employee / Worker


Personal service


Person named on the contract has to carry out the work.


Mutuality of obligation Te employer is obliged to provide work, and the employee/worker is obliged to accept the work.


Control Contract Notice rights Financial risk


Tax and NI Equipment


Annual leave


Te employer controls how, where, and when work is carried out. Employees are subject to the employer’s disciplinary procedures, but workers are not.


OF service. Statutory minimum notice periods apply.


No financial risk. Benefits from business profits only if there is a specific scheme to allow this. Will be covered by employer’s insurance.


PAYE, Class 1 National Insurance contributions. Usually would use employer’s equipment.


Eligible for leave with pay. Nature of assignment Usually open-ended, or for a defined fixed term. Integration


Is demonstrably part of the employer’s organisation, through indicators such as uniform, company email address, access to employer benefits, staff social life etc.


Person named on the contract may carry out the work but may also subcontract or send a substitute for any reason.


Free to accept or refuse work. No obligation on the employer to actually offer any work.


Individual controls how, where, and when work is carried out. No disciplinary rules apply.


FOR services.


None, unless a notice period is specified in the contract for services.


Takes financial risk in carrying out work. Benefits from business profits if there are any. Carries own insurance.


No deductions made at source. Schedule D, possibly registered for VAT.


Usually will use own equipment. No entitlement to leave with pay.


For a set period, or to complete a set task. Usually not open-ended.


Is demonstrably not part of the employer’s organisation. CABLEtalk FEBRUARY/MARCH 2020 49


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