The right to holiday pay and sick pay, maternity rights, membership of a pension scheme and other benefits normally granted to employees is usually an indication of employment. HMRC confirm this view in their Employment Status Manual1. However, HMRC also states that the absence of such benefits does not necessarily indicate self-employment. Further, the presence or absence of such benefits does not necessarily determine whether an individual is employed or self-employed. The situation is the other way around: it is the employment status and the length of contract that usually determines whether the individual is entitled to these rights.
Cooke, J in Market Investigations
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