989801
Beschreibung
Mindmap von alex.sasin, aktualisiert more than 1 year ago
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Erstellt von alex.sasin
vor mehr als 10 Jahre
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Employed vs self-employed
- EMPLOYED
- Contract of service
- High level of
control exercised
by the employer
- Set hours, holiday and
overtime pay,
supervision of work
done
- Long
engagement
working for the
same person
- Worker works
mainly or wholly
for one
“employer”
- Contract of service
- SELF-EMPLOYED
- Contract for services
- Agreement for a specific amount of money,
or commission for work done rather than
regular weekly pay
- The worker can substitute (sub-contract)
someone else to do the job rather than
completing it personally
- Worker provides all their
own equipment/tools
- Worker takes business risks but
he/she can profit from greater
efficiencies whilst still having to
cover any losses
- Contract for services
- No single factor is definitive in its own right. HMRC will decide each
case on its own merits.
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