Employement Status

[HenryFord]

Hello everyone. I am doing a bit of research into UK employment status and UK tax status and the relationship between the two. As I understand it tax status is pretty straight forward. You are either employed or you are self employed (or you can be both at the same time if you have a business and an employed job for example).

Employment status's are more complex... 'self employed' 'employed' or 'worker'. Worker status covers employed and also the slightly grey area of 'limb workers' (agency, casual, freelance etc).

Please correct me if am wrong so far...

Assuming the above is correct then all employed (for employment status purposes) are workers, but not all workers are employees? So, these workers that are not employees....what is their tax status....are they employed or self employed?

[Buenchico]

Quote:
"Someone is likely to be a worker if . . . the business deducts tax and National Insurance contributions from their wages".

Source:
https://www.gov.uk/employment-status/worker

As that link makes clear, workers are also entitled to holiday pay and the National Minimum Wage (among other things). i.e. as far as HMRC is concerned, a worker is also an employee.

[Peter Pedant]

well the leading case on this is (still)
ready mix concrete
https://en.wikipedia.org/wiki/Ready_Mixed_Concrete_(South_East)_Ltd_v_Minister_of_Pensions_and_National_Insurance
if you are researching
rather than wondering idly what if ....
then you will have to read the case on BAILII
which is here - - - https://www.bailii.org/

see ready mix - it is an important distinction as a result of the rights of those who are employed
so there is a lot to read

and I would honestly get an employment law text book and read the lot ! (I have)

and once you have decided on the employment status,
their tax affairs follow....

uber is another one - and is here
https://www.bailii.org/cgi-bin/format.cgi?doc=/ew/cases/EWCA/Civ/2018/2748.html&query=(uber)+AND+(employment)

I mean it depends on how much research you are doing.....
uber I notice was part decided by someone in my year at law school
( judge Roy Bean - -- bamma lamma lamma lam!)

[Peter Pedant]

as in uber you will read the judges musing that these cases are decided on fine consideration of the facts before them....
blah blah blah yak yak yak - jesus the judges find 50 words when 1 will suffice