We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Check whether you need to pay tax on an electric car used by your employee, and find out if your employee is eligible for tax relief
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
Tax and reporting rules for employers providing company cars, including fuel
The rules on working hours - hour and limits, rests, health assessments and terms and conditions
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help
Guidance for employees and employers: employment rights when on maternity, paternity, adoption or parental bereavement leave - keeping in touch days, annual leave, returning to work, redundancy
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).