Deciding appropriate employment status
Deciding appropriate employment status

The following Employment guidance note provides comprehensive and up to date legal information covering:

  • Deciding appropriate employment status
  • Employee or worker
  • Casual workers and zero hours contracts
  • Agency workers
  • Apprentices
  • Interns
  • Volunteers
  • Genuinely self-employed independent contractors

UPDATE: The government published a consultation on employment status on 7 February 2018 seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses. See our reports: ‘Good Work’ response to the Taylor Review published by government (07/02/18) and LNB News 07/02/2018 105. In its ‘Good Work Plan’ published in December 2018 the government indicated that it agrees with Matthew Taylor’s recommendation that the employment status frameworks for employment tax and rights should be aligned and that it will bring forward detailed proposals on how this could be done. The government also stated that it intends to legislate to ‘improve the clarity of the employment status tests, reflecting the reality of modern working relationships’ and improve the guidance and online tools available to help people understand their status. For further information, see our report: Government’s Good Work Plan to take forward Taylor Review recommendations (17/12/18).

When an employer recruits someone it is important for them to determine at an early stage what status they consider that person should have, whether it is as an employee, an employee shareholder, a worker, an agency worker, an intern, a volunteer or as a genuinely self-employed person. It is important because the rights which attach