ESM11120 - Check Employment Status For Tax: Part and Parcel

A factor to be considered when determining employment status is how integrated into the hirer’s organisation a worker is, or will be, during the contract with them. The greater the degree of integration into an organisation, the more like employment a relationship appears.

By seeking to understand the nature of the role a worker undertakes, and how they are viewed within an organisation, CEST tests whether a worker has become, or is perceived to be, ‘part and parcel’ of that organisation.

Further guidance on this aspect of employment status can be found at ESM0545.