There are a number of factors that may indicate that a contract between a contractor and a worker may be a contract of employment, including:
- mutuality of obligation and personal service (employer provides work which employee performs),
- control,
- whether a substitute worker can be provided, and other terms such as who provides any equipment or materials required,
- the worker’s degree of financial risk and opportunity for profit,
- whether the worker is ‘part and parcel’ of the organisation,
- the number of other similar engagements entered into by the worker, and
- the intentions of the parties
HMRC have an online tool, Check Employment Status for Tax, that should be used by the charity to indicate the status of a worker.
