The following Employment Q&A provides comprehensive and up to date legal information covering:
There is a distinction to be made between an individual’s status for the purposes of employment law, and an individual’s status for the purposes of HMRC.
An individual’s status for the purposes of employment law is important because it determines the rights and protections they have at work. Only persons with the status of 'employee', for example, can claim unfair dismissal, maternity leave and redundancy rights. Not all people who work for others are considered to be employees; some may instead be workers (who have a different set of employment rights), or independent contractors.
When it comes to the status of LLP members for the purposes of employment law, the position is discussed fully in Practice Notes:
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