ESM0504 - Guide to employment status: nature of the job
As part of a status review you need to establish the nature of the worker바카라 사이트™s job and whether other workers who are employees are doing similar work under similar terms and conditions. You certainly need to examine closely the period up to the take-on date if the worker
- replaced another worker who was an employee, or
- was previously an employee of the business and became self-employed without any change in the terms and conditions of the engagement.
Question the engager to find out why there was a change in the taxation/NICs treatment. Ask who suggested the change and why. Check whether or not the office dealing with the engager바카라 사이트™s employees was consulted. Ask the engager whether the worker works alongside employees doing similar duties.