Employment Status Guidance
Employment status is becoming an increasingly high-profile issue. This reflects the growing importance of new ways of working, such as in the so-called ‘gig economy’. Keen to enlarge its revenue from income tax and national insurance contributions (NICs), the UK Government has also been adopting a tougher line on employment status, ‘cracking down’ on various arrangements perceived to facilitate what is often termed ‘false self-employment’. In addition, court cases involving the likes of Uber, Deliveroo and Pimlico Plumbers mean that at the moment the topic of employment status is seldom out of the media and political spotlight.
This guidance provides details on the identifying the main types of employment and the obligations of employers for each type.