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Self-employed Status of Sub-contractors

The following factors are important in determining the self-employed status of Sub-Contractors:

  1. The Sub-Contractor should be able to hire someone else to do the agreed work or to hire additional workers at their own expense.

  2. The Sub-Contractor should be risking his own money.

  3. The Sub-Contractor should provide most (if not all) of the tools, plant and machinery required for the job (not just the light tools).

  4. The Sub-Contractor will agree a fixed price for the job.

  5. The order of the work and how to approach it should be largely at the discretion of the Sub-Contractor.

  6. The Sub-Contractor should work for a number of different people.

  7. Any mistakes or damage made by the Sub-Contractor should be made good at their own expense.

In the event that any of the above points are absent, the Sub-Contractor may be deemed to be an employee.

As an employee the Sub-Contractor will be subject to different levels of tax and National Insurance Contributions. Furthermore, the payment of income tax and National Insurance will be the responsibility of the business that hired the Sub-Contractor.

This should not be relied upon for legal advice. If you would like any further information or advice please email

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