We have seen in the media recently how the rights of an individual are not always clearly classified as self-employed or employed. When considering tax, it is generally straightforward to determine employment status. The courts are however showing willingness to consider ‘other factors’ when taking into consideration whether a ‘worker’ is entitled to certain rights such as holiday pay and procedures to follow when a person is dismissed from a business.
The implications of IR35 legislation for self-employed workers in the public sector has also led to controversial discussions surrounding employment versus self-employment. With high earning employees facing potential reclassification as employees in contrast to personal service contractors, they face significant net wages decreases. Debate has determined the only significant consideration should be the wishes of the workers and the subsequent employment status for those who wish to continue operating on a self-employed basis via their own personal service contract.

Pimlico Plumbers appeal goes down the pan

Debacle over BBC pay continues