Supporting Scotland's vibrant voluntary sector
The Scottish Council for Voluntary Organisations is the membership organisation for Scotland's charities, voluntary organisations and social enterprises. Charity registered in Scotland SC003558. Registered office Mansfield Traquair Centre, 15 Mansfield Place, Edinburgh EH3 6BB.
Guide to employment status
Someone's employment status will depend on the kind of work they do, their contract, the way they're paid and the way they carry out their work. This guide will help you work out if someone is:
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Workers
A person is generally classed as a 'worker' if: they have au00a0contractu00a0or other arrangement to do work or services personally for a reward (your contract doesnu2019t have to be written) their reward is for money or a benefit in kind, for example the promise of a contract or future work they only have a limited
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Employees
An employee is someone who works under anu00a0employment contract. A person may be an employee in employment law but have a different status for tax purposes. Employers must work out each workeru2019s status in both employment law and tax law. Employee Employment rights All employees are workers, but an employee has extra employment rights and [u2026]
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Self-employed and contractors
A person is self-employed if they run their business for themselves and take responsibility for its success or failure. Self-employed workers arenu2019t paid through PAYE, and they donu2019t have the employment rights and responsibilities ofu00a0employees. Someone can be both employed and self-employed at the same time, for example if they work for an employer during [u2026]
This guide is based on information from the UK Government's guide to employment status. You'll find further guidance and links on their website.
Last modified on 15 November 2022