Employed or self-employed checklist

This checklist sets out the main factors which may indicate whether an individual is employed or self-employed.

Some pointers in considering relevant factors

There is no exhaustive list of the factors that are relevant. Consequently, you can’t just run through this checklist as a mechanical exercise, you must consider all the particular circumstances of your employment relationship with the individual.

There are no strict rules as to the relative weight of the various factors and the weight should be determined in relation to each individual case. However, factors indicating any of the following three elements essential for employment will be particularly significant:

• an obligation to perform work personally
• an element of control by the employer
• mutual obligations to provide work and carry out work provided.

Your and the individual’s intention as to their status is a factor, although this is not usually decisive.  In other words, what you both think or say about your relationship is not conclusive and will be determined objectively in the context of your conduct and how you operated your agreement in practice.