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Labour - Self Employed
Employment Status
When engaging staff, a worker’s employment status, that is whether they are employed or self-employed is not a matter of choice.
  • Whether someone is employed or self-employed depends upon the terms and conditions and the of type work of the relevant engagement.
  • It is the Demander’s responsibility to correctly determine the employment status of the worker.
  • Be aware that the HMRC can recover tax twice where a demander has mistakenly been paying a worker as a self-employed person when they should have been operating PAYE.
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