Is a contractor an employee?

This question was considered in the recent case of Suhail v Barking Havering & Redbridge NHS Trust.

Mr Suhail (the claimant) worked as a GP for Rotherham Primary Care. Additionally, from time to time he provided services to Redbridge NHS Trust through a Cooperative (PELC). He was described as “self-employed” and paid gross (without deduction of tax and national insurance contributions). There was no obligation for PELC to offer any work to the claimant and neither was the claimant obliged to accept any work when offered.  The court held that Mr Suhail was not an employee or a worker because there was no mutuality of obligation between him and PELC. The claimant was not offering his services exclusively to PELC and could work for any other third party.

Lawspeed can provide advice on employment status of a contractor and on IR35 tax legislation including IR35 reviews. Please contact us on 01273 236 236 for more information.   

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