Employed vs self-employed

alex.sasin
Mind Map by , created over 5 years ago

QCF Level 6 AF1 Mind Map on Employed vs self-employed, created by alex.sasin on 06/09/2014.

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alex.sasin
Created by alex.sasin over 5 years ago
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Employed vs self-employed
1 EMPLOYED
1.1 Contract of service
1.2 High level of control exercised by the employer
1.3 Set hours, holiday and overtime pay, supervision of work done
1.4 Long engagement working for the same person
1.5 Worker works mainly or wholly for one “employer”
2 SELF-EMPLOYED
2.1 Contract for services
2.2 Agreement for a specific amount of money, or commission for work done rather than regular weekly pay
2.3 The worker can substitute (sub-contract) someone else to do the job rather than completing it personally
2.4 Worker provides all their own equipment/tools
2.5 Worker takes business risks but he/she can profit from greater efficiencies whilst still having to cover any losses
3 No single factor is definitive in its own right. HMRC will decide each case on its own merits.

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