Research and analysis

Understanding barriers in determining employment status in SMEs

Mixed methods research to understand the experience of SMEs in determining individuals’ employment status.

From:
HM Revenue & Customs
Published
16 November 2017

Documents

Research into Employment Status in SMEs

Ref: HMRC Research Report 455

PDF, 1.06 MB, 106 pages

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Details

A person’s employment status, that is if they are an employee or are self-employed, is important in determining how they pay their tax. This research looked at small and medium sized enterprises’ (SMEs) experiences of classifying their workers’ employment status. It had three aims:

  • To understand the nature of employment in SMEs
  • To explore how SMEs determine the employment status of their workers
  • To understand SMEs’ awareness and use of HMRC’s Employment Status Indicator tool

The research involved a telephone survey with 1,722 SMEs. It also included 33 in-depth interviews with 33 SMEs.

Updates to this page

Published 16 November 2017

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