Tuesday, July 22, 2008

Employed or Self-employed? New fact sheet

There is a new fact sheet for workers on the issue of employment and self-employment. The guidance highlights key issues and special circumstances. Workers are reminded that employment status is a question of fact rather than choice.

The leaflet can be found at

There are specific issues for certain groups of individuals. For example, you can be an employee if you work for a relative in their business; but family members working in a domestic context such as a carer or cook etc are not employees.

(See http://www.hmrc.gov.uk/manuals/esmmanual/esm4156.htm). Unrelated individuals who work in a domestic context can be employees (or self-employed). The dividing line here can be difficult to draw, but working set hours on a fixed rate exclusively for one person as, for example a cleaner, with the householder providing all material would seem like employment. On the other hand, a cleaner who worked for 5 or 6 different people might be more likely to be self-employed.

Individuals working as office cleaners, by contrast, will normally be employees (see

A full list of other ‘special cases’ can be found at

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