How do you check for Employment Status? What are the tests for Employment Status? Am I employed or self employed or a worker of some other type?

Subscribers: please see Employment Status & detailed checklist, the detailed version of this guide.

This is a freeview 'At a glance' Employment status checklist.

At a glance

At a glance

A note of caution

Exercise caution when relying on answers and following a checklist solely on the basis of a written contract.

  • You may think that you have 'an IR35 proof contract' but if the parties act differently their actions will override written provisions. 
  • Any changes agreed by the behaviour of the parties may be enough to vary terms.

Why check employment status?

An employer including an Employment Agency needs to know if a worker is an employee so that they can fulfil their obligations under employment law and for tax.

The rules for Off-Payroll Working require a regular employment status check:

  • Under IR35 the intermediary (i.e. the worker's own Personal Service Company) has to evaluate the hypothetical contract between the worker and the end-client.
  • From 6 April 2017 where the individual works via a Personal Service Company for a client in the public sector, responsibility for determining employment status and then operating PAYE rests with the public authority engaging the worker. See Off-Payrolling Public Sector
  • From 6 April 2021 where an individual works via a Personal Service Company for a large or medium-sized client in the private sector, responsibility for determining employment status and then operating PAYE rests with the engager. See Off-Payroll Working Private Sector


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