Starting work, what kind of worker are you? What are the special rules for certain types of worker?

In this second part, we explain the different rules that apply to different workers.

What kind of worker are you?

When you do work for someone you will either be working as:

When the tax rules treat you as an employee you may not always receive full employment rights and benefits such as sick pay, holiday pay, employer pensions etc.

Basics: Employee or not?

If you:

Work directly for an employment agency or staff bureau and it supplies your services to its customer:

Work directly for an online platform

Work directly for a non-business customer

Work through your own company

Working through an umbrella company


How to work out your tax if you are an employee
When you are an employee your employer, or the person paying you, must deduct Pay as You Earn (PAYE) income tax and National Insurance Contributions (NICs) from your wages before they pay you.

How to work out your tax if you are self-employed
When you are self-employed you have to account for and pay your own tax and National Insurance Contributions (NICS) to HM Revenue & Customs.

How to register for tax
You are self-employed, you have started working for yourself, what do you need to do to now? How to register for tax.


Starting work: Self-employed or employed: what's the difference?

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