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This Checklist sets out the features or factors that may indicate that an individual has, or does not have, the status of an employee or worker, eg within the meaning of section 230 of the Employment Rights Act 1996 (ERA 1996), or may be self-employed for employment law purposes.

A number of key employment rights are only given to employees. Many other rights are provided to a wider category of 'workers', which includes but is not limited to employees (ie all employees are also workers, but not vice versa). For further information, see Practice Notes: Employee status and Worker status.

For a checklist of the rights available to those with employee or worker status, see: Employees and workers: checklist of rights.

From a tax perspective, an individual is either employed or self-employed; there is no third category. While some of the same caselaw is relevant to the question of employee status in both the tax law and employment law context, there is now a divergence in the approach taken by the tribunals and courts in dealing with employee