they are the supervision or control of a manager or director statutory redundancy pay they can’t send someone else to do their work the organization deducts tax and National Insurance contributions from their wages Self-employed A self-employed individual provides the employer with his or her services, but Self-employed workers are not entitled to (Contract For remains independent. The contract between the individual and the University is statutory employment rights. ‘a Services) contract for services’. Typically there may be an ability to provide alternative However, a self-employed person: individuals to carry out the work in question. Services may also be provided through a company (see Personal Service Company below). If a does ‘contractor’ still has protection for their health and work similar to that of an employee, or in a similar manner, then HMRC safety on a client's premises in some cases will be protected against considers that they should be engaged as employees and the University must discrimination therefore deduct PAYE tax and NI. will have rights and responsibilities set out in the terms of the contract with Managers wanting to employ must therefore identify/seek ‘contractors’ their client approval for the necessary funding and identify the employment of their work in general will not have right to holiday or assignment (and set up a formal contract under the appropriate pay heading/contract as per defined arrangements): Fixed-term employee (via HR) eClaims/Casual worker (via HR) Contract for services (currently via Procurement with exception of UEBS) Note: To meet the requirements of employment law and tax law and to safeguard the university’s position as an employer, the university expects most individuals engaged to work by the university to be employed on a contract of employment (approved via the eSR1 process). In addition, the should only be used for engagements which are ad hoc or of very short duration. There may however, be
they are the supervision or control of a manager or director they can’t send someone else to do their work the organization deducts tax and National Insurance contributions from their wages statutory redundancy pay Self-employed (Contract For Services) A self-employed individual provides the employer with his or her services, but remains independent. The contract between the individual and the University is ‘a contract for services’. Typically there may be an ability to provide alternative individuals to carry out the work in question. Services may also be provided through a company (see Personal Service Company below). If a ‘contractor’ does work similar to that of an employee, or in a similar manner, then HMRC considers that they should be engaged as employees and the University must therefore deduct PAYE tax and NI. Managers wanting to employ ‘contractors’ must therefore identify/seek approval for the necessary funding and identify the employment of their work or assignment (and set up a formal contract under the appropriate heading/contract as per defined arrangements): Fixed-term employee (via HR) eClaims/Casual worker (via HR) Contract for services (currently via Procurement with exception of UEBS) Note: To meet the requirements of employment law and tax law and to safeguard the university’s position as an employer, the university expects most individuals engaged to work by the university to be employed on a contract of employment (approved via the eSR1 process). In addition, the should only be used for engagements which are ad hoc or of very short duration. There may however, be Self-employed workers are not entitled to statutory employment rights. However, a self-employed person: still has protection for their health and safety on a client's premises in some cases will be protected against discrimination will have rights and responsibilities set out in the terms of the contract with their client in general will not have right to holiday pay
Employment_Status_19_April_17.docx