Meg Saksida examines the outcome of the Uber taxi case and what has happened because of it.
According to employment law, there are three kinds of workforce. The first is employed, the second is self-employed, and the third is ‘hybrid self-employed’ (i.e. self-employed but working as a part of a business carried on by someone else).
For example, a plumbing business may engage self-employed plumbers; or a department store may engage self-employed hairdressers. These are called workers. As far as Uber was concerned, the drivers were self-employed rather than employed or workers.
What is the difference between employed and self-employed?
For tax purposes, whether employed, self-employed or workers, the driver pays income tax at the same rates. However, they