E4.205 Importance of employment status—overview
The status of the person carrying out work is fundamental as this determines how that individual is treated for both tax and National Insurance purposes. It also may determine the incidence of employment rights, the National Minimum Wage (see E4.224) and automatic enrolment for pensions (see E7.210). In deciding employment status for tax purposes, the tax tribunals have increasingly taken note of decisions by the employment tribunal, although they are of course not binding. This is understandable as the legal position is particularly opaque, and any light cast by the reasoning in employment rights cases is no doubt welcome.
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