The Best Nannies & Housekeepers Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Butlers and Serving Staff Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Domestic Couples Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Live-in and Live-out Housekeepers Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Cooks & Chefs Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Cleaning & Housekeeping Staff Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Carers & Companions Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Live-in Nannies Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Nannies & Housekeepers Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122
The Best Chauffeurs & Drivers Let us help you with your search
please complete our client application form
or call 00 44 207 118 0122

Is the person working for you an “employee” or “self-employed”?

Is the person working for you an “employee” or “self-employed”?

There are special rules for deciding if someone is employed or self- employed. This is called their ’employment status’. If they are self employed you don’t need to worry about operating PAYE.

HMRC have prepared a useful guide if you wish to be absolutely sure of your position and this can be found at www.hmrc.gov.uk/calcs/esi.htm.  The questions, provided by HMRC, are useful as a ready check.

Ask yourself the following questions and if the answers are YES, then they count as an “employee”:

  • Do you require the person to work for you on a regular basis, unless they are away on holiday, or on sick, maternity or paternity leave?
  • Do you ask the person to work a minimum number of hours and do they expect to be paid for that time worked?
  • Do you have to you to provide materials, tools and equipment for their work?
  • Does the person work exclusively for you, OR do they have another job?If you have given the person a contract of employment (and/or an offer letter) and it specifies terms and conditions and uses such phrases as ‘employer’ and ‘employee’ then this may be indicative of their employment status. However note that HMRC and/or employment tribunals will look behind any contract and at the actual working relationship to decide whether someone is an ‘employee’. They could decide, for example, that the contract purporting a person to be a worker or a contractor is a sham if it does not reflect the actual working arrangements.
  • It is worth remembering that although a person may be an employee in the context of employment law HMRC may regard them as having a different for tax purposes.
  • However if they DO have another job, then they are still an “employee” if that job is totally different from their work in your home.