These are some of the key questions, you may want to ask in assessing whether you are likely to be assessed as self employed or employed:
Right of Substitute - Have to provide & right to provide if unwilling or unable
- Under the terms of the contract, if you are unable or unwilling to carry out the work personally, do you have to provide someone else to do it?
- If you are unwilling to carry out the work personally, do you have a right to send someone else to do it?
- If you are unable to carry out the work personally, do you have a right to send someone else to do it?
General Control Factors
- Can you be told what to do, even if you are expected to know?
- Can you be moved from task to task?
- Can you decide how the work is done?
- Are you a skiller person or expert in your field?
Equipment and materials - where applicable
- Are you required to provide the major items of equipment needed to do the work apart from minor items of equipment or those tools of the trade you customarily provide?
- Do you pay for the cost of all materials or supplies required for the work without being reimbursed? (not including minor items and consumables)
Provision & Cost of Work Vehicle
- Are you required to provide a motor vehicle for use at work (not including travel to and from work) which involves transporting people, equipment, materials or goods in order to do the work?
- Do you get reimbursed by your engager to meet or reimburse the costs you incur when using your own vehicle for work purposes?
Income Details - How its made up
How do you get paid:
- Regular payment based on hourly, daily, weekly or monthly rate
- Piece rate of work measure
- Commission only
- Commission and basic salary
- Fixed price
- Share of profits and losses
- Share of profits but not losses
Sub-standard Work
- Are you required to rectify faulty work?
- Are you required to provide labour and/or materials at your own expense?
- Will you still be paid for work that is unsatisfactory and has to be rectified at the engager's expense?
Where the work is done
- You can be told where to do the work?
- You can decide where to do the work?
- The work has to be done at a certain place and cannot be done elsewhere?
Other engagers - invoiced work
- How many other engagers have you done similiar work for during the last 12 months?
You can undertake the HMRC test for employment or self employment status, called the "Employment Status Indicator", by visiting the current site, http://www.hmrc.gov.uk/calcs/esi.htm