ESM11060 - Check Employment Status For Tax: Control
»Ê¹ÚÌåÓýapp ability of a hirer to control, or have the right to control, a worker can be a strong indicator towards employment.
CEST addresses the issue of control by looking at four distinct areas
- control over what a worker does
- control over how a worker carries out the work
- control over when a worker carries out the work
- control over where a worker carries out the work
CEST questions refer to ‘the task�, this means the role being contracted for and associated work that needs to be done under that contract.
What is important is the existence of a right of control over the four areas. That right need not be exercised in practise. For a worker to be employed, the hirer must have a right to exert a sufficient degree of control over the individual.
»Ê¹ÚÌåÓýapp first place to look to establish the existence of a right of control over the worker will be the written terms under which the hirer is contracting for the workers services. Consideration of working practices may also assist you.
»Ê¹ÚÌåÓýapp right of control can include things like the hirer having manuals, guidance, policies or procedures which a worker is required to comply with. Does the hirer have a hierarchy in which managers plan, supervise and review work? Is the worker subject to this hierarchy? This could demonstrate control.