Key Employment Law Data

Ascertaining employment status

  • Be aware that there are currently essentially four categories of worker recognised by UK employment law. These are: (1) employee; (2) worker; (3) employee shareholder; and (4) self-employed person. Directors and partners are not separate categories of worker - they will still fall within one of the categories.
  • Note that the tax and employment law regimes are separate. This means that a worker could be classed in one way for tax purposes and another for employment law purposes, although this will be rare in practice.
  • An employee is employed under a “contract of employ...