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These are not the only questions of fact that HMRC may use to test whether a worker is an employee or self-employed, however if the answer is ‘Yes’ to the following, then you are probably an employee:
- Do you have to do the work yourself?
- Can someone tell you what to do, where to carry out the work or when and how to do it?
- Do you work a set amount of hours?
- Can someone move you from task to task?
- Are you paid by the hour, week, or month?
- Can you get overtime pay or bonus payment?
- Do you get paid holidays?
Similarly, if the answer is ‘Yes’ to all of the following questions, it will usually mean that you are self-employed:
- Can you hire someone to do the work or engage helpers at your own expense?
- Do you risk your own money?
- Do you provide the main items of equipment you need to do their job, not just the small tools that many employees provide for themselves?
- Do you agree to do a job for a fixed price regardless of how long the job may take?
- Can you decide what work to do, how and when to do the work and where to provide the services?
- Do you regularly work for a number of different people?
- Do you have to correct unsatisfactory work in your own time and at your own expense?