Employment Status Consultation

Overview

This consultation seeks views on whether the options proposed in the Taylor review could achieve more certainty and clarity for businesses when determining employment status, particularly in relation to the realities of the modern labour market. We are also seeking to understand the potential impacts and implications of those proposals. In addition, this consultation considers whether there are alternative approaches that could better achieve these aims. For tax, this consultation considers the tests that define the boundary between those currently taxed as employees and those who are taxed on a self-employed basis.