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The various tests determining employment or self-employment (E4.205 onwards) apply to each engagement. Where a worker has more than one job or profession, it is quite possible for that individual to be both employed and self-employed at the same time. An example might be a professional musician – under a contract of service with an orchestra and at the same time giving music lessons to private pupils as a person in business on his own account. In essence, of course, playing and teaching are different activities, but in some cases it is even possible for a person to be both employed and self-employed doing the same thing. Examples might be a physiotherapist with both a private practice and a part-time post with a local health trust, or even the orchestral player who also plays with a few friends in a band in local pubs and clubs. The way in which each activity is carried out will determine the worker's employment status in relation to it.

Many able and successful businessmen are invited to join a board of directors