Employment Status – What to Consider

This guide outlines the essential points an engager should consider when determining the correct employment status for tax and National Insurance Contributions (NIC) purposes when directly engaging an individual.
Created: 26 September 2024
Last Reviewed: 13 February 2026
Contents
Introduction
Engager’s Responsibility
The Terms and Conditions of the Engagement
What to Consider When Determining Employment Status
Determine the Employment Status Position
Confirm Employment Status Position
Where the Engagement Is One of Employment
Where the Engagement Is One of Self-Employment
Consequences of Getting Employment Status Wrong

Introduction

This guide outlines the essential points an engager should consider when determining the correct employment status for tax and National Insurance Contributions (NIC) purposes when directly engaging an individual.

Engager’s Responsibility

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