Avoid short-term workers being treated as employees
October 13th, 2009
Absence of a contract of employment will not be sufficient to ensure that freelance or short-term workers are treated as self-employed for NI and tax purposes. If you are planning on using freelance or short-term workers, ensure you do not pay them holiday or sick pay as to do so suggests an employer-employee relationship.
Further indicators of such a relationship include the level of control you exercise over the work, when it is done and who provides most of the tools of the trade, as is whether you pay on a job-by-job basis or on an hourly or daily rate.
The content of this article is for general information only. It should not be relied on and action which could affect your business or personal circumstances should not be taken without appropriate professional advice.
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