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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Determining employment status / E4.218 Length of engagement and hours worked—employment status relevance
Commentary

E4.218 Length of engagement and hours worked—employment status relevance

Personal and employment tax

A short period of work, or a contract for a specific single service or supply of goods is more consistent with a contract for services than with a contract of employment, where the period of engagement tends to be longer, or unlimited. On the basis that an independent contractor's services can be dispensed with in comparatively short order (subject to the payment of damages on either side in the case of a breach of contract) whereas an employee's dismissal normally requires reasonable and fair notice, it is more usual to find a period of notice (or a period of probation) specified in a contract of service than in a contract for services.

Cooke, J in Market Investigations Ltd v Minister of Social Security1 pointed out the limitations of this factor:

'The company then refer to the fact that Mrs Irving's work was performed under a series of contracts, each for a specific survey. They say that the relationship of master and servant is normally conceived of as a continuous relationship, and the fact that

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