Worker’s obligations (own employment status)

Your employment status for tax and NICs purposes will depend on the terms and conditions of your contract with the engager.

If you work under a contract of service (employment), the employer will be responsible for operating PAYE and accounting for tax and NICs.

However, if you work under a contract for services (self-employed), you will be responsible for registering as self-employed and for completing a Self Assessment.

You can obtain a HMRC ‘view’ of your employment status by using the Employment Status Indicator (ESI) tool. However, this will provide a general guide only which would not be binding on HMRC.