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Chapter ESM4324

Document Cited in Related
Vincent
Published date07 March 2016
Record NumberESM4324
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

In the construction industry, at one end of the spectrum you may have a general labourer who works full-time (or near full-time) for a single contractor on a long-term basis. The following features are often present:

  • payment is by the hour/day/week/month
  • the worker is subject to extensive control over what, when, where and how he does the work
  • personal service is required
  • apart from small tools, the engager supplies the materials and equipment.

In such circumstances, the worker is likely to be an employee. Similar considerations will apply for part-time workers.

Workers engaged and paid to undertake a particular task (for example, bricklaying) may also be employed. In these circumstances, there may be an ’opportunity to profit from sound management’ (if the work is done quickly other work can be undertaken resulting in more remuneration). This method of payment in itself is not however conclusive evidence of self-employment (for example, many employees are paid ’by the piece’ - see ESM0542).

However, at the other extreme, where an engagement (and payment) is:

  • ’task-based’ and
  • involves a worker who undertakes and is responsible for completing a specific parcel of work and
  • provides significant equipment and/or materials and/or
  • faces real financial risk,

then these factors will be strong pointers towards self-employment...

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