| Commentary

164 The legal tests

| Commentary

3: DISTINGUISHING BETWEEN AN EMPLOYEE AND AN INDEPENDENT CONTRACTOR

164 The legal tests

It will be clear from the foregoing discussion that there are a number of advantages for an employer in taking on staff on a self-employed basis rather than as employees1. Whether or not a worker is an employee is not a matter of the parties’ choice, however, but a matter of law2, although the particular label the parties attach to the relationship is one of the factors which a court will take into account in construing the legal position. As the determination of the nature of this relationship

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