I work in a production role and do three, four or five jobs a year. I have a contract which is titled ‘crew-agreement’; however, the contract does not tell me if I am employed or self-employed. I receive weekly payslips but have a tax code NT; I get holiday entitlement and pay; I receive overtime payments, and use my own van but tools are supplied by the company. Also, the company that is contracting me has given me standard working days and working patterns. I think I am employed, but given my tax code is NT, I am not too sure. Please advise.
Arthur Weller replies:
I suggest that you first use ‘Check Employment Status for Tax’ (CEST), which is HMRC's tool for determining employed or self-employed status. Secondly, I suggest you ask the people you work for about your status. Thirdly, since: (a) you get weekly payslips → typical of PAYE employees; (b) you get holiday pay or entitlement → self-employed do NOT get paid holiday; (c) you receive overtime → points to employment; (d) the company sets standard working days and patterns → shows control; (e) tools are supplied by the company → points to employment; and (f) you do not invoice → self-employed normally invoice clients, it appears that you are employed. But you should know that the obligation or responsibility lies with your 'employer' to determine your status, and if they get it wrong, they have to bear the consequences.