For a locum to enter this category, it must not be an employee or a worker. if they have to do the work in person, there must be a real customer relationship with the practice. While it may be tempting to place someone as self-employed and save on current leave and the need to deduct payroll and social security contributions, there is a risk of having contracts that do not reflect the real situation, as in the case of Cityprints and its couriers from early 2017. It is important to determine the status of the locum, both in terms of its legal rights and how their income is taxed. When you hire a locum, you should speak clearly on this issue from the beginning and prepare a written contract that reflects your intentions. Practitioners have not hated themselves for obtaining the financial benefits of hiring locums on a stand-alone basis, if they also want the personal service of locum, as described below, and a relatively high level of control over them. It is usually the obligation for the practice to do work, and the place to accept that work. If the contract between the parties provides only a framework for what happens when the work is done, and individuals are not obliged to accept the work, it is unlikely to constitute an employment contract. Workers are entitled to the minimum wage and paid annual leave.
A person is a worker when working under an employment contract or other employment contract to perform work in person – see personal service above – as long as there is no real customer relationship between the parties. This may be the case. B in situations where a locum has a broad base of practices for which it provides services. Worker status provides some legal protection for those who do not complete the exam as workers, but who are not really working for themselves. Like full-fledged workers, they often find themselves in an unequal negotiating position with the organization for which they provide services, as the organization is economically dominant and is able to obtain services from others in the event of disagreement. The tests for the determination of employment status and taxation are similar, but not quite identical; For example, the HMRC online status controller will not distinguish between workers and workers, which could be very important in defining labour rights. This article therefore describes what each status entails. If you want your Locum to provide his work personally and exclusively for you while the contract is in progress, they will probably be an employee or a worker. When hiring a locum – defined as a person who temporarily fulfills another`s obligations, while it is still governed by its respective regulator – there are several important economic considerations, so you should ask yourself the following questions.
Each case must be carefully reviewed. If a person is contractually bound to the personal benefit, this is in accordance with an employment contract. While a contractual alternative right may be incompatible with employment status, much depends on the nature of the right exercised.