This guide focuses on self-employed contractors. Although the term ‘self-employed’ is not defined in legislation, it is generally accepted to apply to those individuals who run and manage their own business.

Businesses and individuals should be aware that a self-employed individual may be categorised as self-employed for tax purposes but be considered an ‘employee’ (or more likely a ‘worker’) under employment law and therefore entitled to certain statutory rights and protections. Further, where an individual’s services are provided to a business client via a ‘personal services company’, certain tax-related obligations will be triggered under the IR35 regime.  

This guide is designed to help employers understand the relationship that they have with their self-employed contractors and highlights any legal issues that they may come across. It also includes information and key points for self-employed individuals to help them understand their employment status and rights.

Member tool: CIPD Buddy AI AI
Use AI to find trusted answers on our Knowledge hub. Start using CIPD Buddy AI

Contents

To continue reading, log in or become a member

Affiliate membership offers instant access to CIPD resources without the need for assessments or study, or explore your options to become a professional member of the CIPD to demonstrate your commitment to the world of work.

  • Access to exclusive, up-to-date resources
  • Become part of a community to learn, debate and connect with other people professionals
  • Free access to a series of CIPD learning courses and a discount on the rest of our catalogue
Instant access Explore membership
    • All guides