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.