ESM4139E - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- radio presenter portfolio work
Key Facts
Laura is a radio presenter with a portfolio work with short and medium length engagements
Laura is a radio presenter who has built up a significant portfolio of work with different engagers. Laura is engaged in a series of short engagements as a guest or cover presenter and there are a relatively small number of short engagements (a day here and there). Laura is paid a fee per programme. Laura is engaged initially for an anticipated 20 days of work, but there are then other short engagements from time to time across a period of 16 months. There is no commitment to offer a minimum amount of work, Laura is asked to perform further shows at short notice as a guest/cover presenter as opportunities arise (for example when the booked presenter is sick), which she agrees to do. Over the period Laura presents several shows for the broadcaster and is paid through her personal service company. Laura must personally provide the service.
The broadcaster has a right of control over some aspects of Laura’s work and Laura presents the show from the broadcaster’s studio at the specified times. Laura must provide her personal service for each show and cannot provide a substitute. Laura must comply with legal and regulatory requirements, including codes of practice and guidelines.
The agreement does not prevent Laura from working elsewhere but does prevent her from working on competing shows which air at the same time as her output for the broadcaster. Laura engages in other presenting work for different broadcasters and has a number of engagements, during the same period, such as regular appearances on television shows and writing a regular segment for a magazine.
Laura engages different agents to find her different types of work for which they are paid a commission. Laura has unreimbursed expenses in maintaining a home office and work vehicle.
Outcome – Laura is likely to be self-employed
In this example there is right to personal service and sufficient control for the first two conditions in Ready Mixed Concrete (South East) Ltd v Minister of Pension and National Insurance [1968] 2 QB 497(515C-D) to be met. Laura works under a series of short-term engagements for the broadcaster. There is no agreement covering the series of engagements. Laura contracts with a number of engagers which suggests an itinerant pattern of working, this together with evidence of expenditure needed to generate sufficient numbers of contracts, points away from employment.
Mutuality of Obligation ESM4133
There is a contract for work with the engager in return for a payment. There is a work/pay bargain as there is an obligation to provide work for the contracted day.
Personal Service ESM4134
Laura is personally required to provide the services and so this condition is met.
Control ESM4135
Laura has to attend the broadcaster’s studio to perform the show at the specified time. Laura has some say over the contents of the show but there is a sufficient scheme of control in place for her to be controlled by the engager. The broadcaster does not have exclusivity over Laura’s services and her work for others is not controlled. There is sufficient control to meet the second test of Ready Mixed Concrete.
Other factors ESM4136
Exclusivity ESM4136B
There is not an exclusivity clause and Laura can work for other broadcasters as a radio news presenter, as long as the show does not air at the same time.
Length and pattern of engagement ESM4136F
This is the most important factor in this case. Laura is initially engaged for 20 days of work which is followed by acting as a cover presenter for the broadcaster if she is available. Although the length of engagement is generally neutral, very short engagements tend to point away from employment. Short contracts on their own can be employment contracts but the presenter also has some significant business expense needed to generate the series of contracts.
Taken together with all of the other factors mentioned above, this engagement is consistent with self-employment as Laura has multiple short engagements and associated business expenditure.
For other examples of radio presenter roles see ESM4139