Can an individual be an employee and a self-employed, independent contractor for the same organisation at the same time?

You may wish to consider separately the position for employment law purposes and for tax purposes.

For employment law purposes, an individual who provides work or services for another person may be:

1. •

   a worker, in which case they will have certain rights under employment law

2. •

   an employee, in which case they will have additional rights under employment law (eg, unfair dismissal, maternity leave and redundancy rights)

3. •

   neither a worker nor an employee (ie, the individual is self-employed, or an independent contractor), in which case they will have no rights under employment law

From a tax perspective, an individual is either employed or self-employed; there is no third category. While some of the same caselaw is relevant to the question of employee status in the context of tax law and employment law, there is a divergence in the approach taken by the tribunals and courts in dealing with employee status for these purposes. This may mean that, even if an