Employment Status (IR35) Legislation

IR35 legislation is looking at the Employment Status of the contract. There are many factors to consider in deciding if a contractor is caught by the IR35 legislation. A similar list of questions is used to determine whether an individual contractor is Employed or Self Employed.

The factors to consider are:

  • Control
  • The right to get a substitute or helper to do the job
  • Mutuality of obligations
  • Provision of equipment and resources
  • Financial risk
  • Basis of payment
  • Opportunity to profit
  • Part and parcel of the organisation
  • Right of dismissal
  • Employee benefits
  • Intention of the parties
  • Length of engagement
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