1617PT08 Research on 'Employment Status - understanding the barriers in determining employment status in SMEs'

Tender description

Employment status (i.e. whether an individual is an employee, subject to PAYE rules, or Self-Employed) is important to HMRC, as an individual's employment status will determine whether income is taxed correctly and that the correct class of NICs is paid. HMRC currently provides guidance to employers on employment status in the form of an online tool - the employment status indicator. This quantitative and qualitative study will provide evidence of the extent to which SMEs experience difficulties in determining employment status and the types of barriers faced, and how HMRC can support them in this process