11. 'Employee' status and its significance. Flashcards
An employee works under a contract …
of service.
An … works under a contract OF SERVICE.
employee
An independent contractor works under a contract …
for services.
An … works under a contract FOR SERVICES.
independent contractor
A full equity partner in a firm (is / is not) an employee.
is not
A fixed share equity partner in a firm (is / is not) an employee.
is not
When determining employment status, the wording of any contract (is / is not) conclusive either way.
is not
The three essential elements of employment: PS*, C, MoO.
personal service
The three essential elements of employment: PS, C* (BCR), MoO.
control
The three essential elements of employment: PS, C, MoO*.
mutuality of obligations
The three essential elements of employment.
Personal service.
Control.
Mutuality of obligations.
In applying the multiple test of whether an employment exists, the court will look at the underpinning … of the relationship.
economic reality
Factors suggestive, though not essential, for employment:
CP* (SP, HP, DP), TaE, U, UoES, TA, FR (PoL), SE, LoS
contractual provisions
Factors suggestive, though not essential, for employment:
CP (SP*, HP, DP), TaE, U, UoES, TA, FR (PoL), SE, LoS
sick pay
Factors suggestive, though not essential, for employment:
CP (SP, HP*, DP), TaE, U, UoES, TA, FR (PoL), SE, LoS
holiday pay
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP*), TaE, U, UoES, TA, FR (PoL), SE, LoS
disciplinary procedures
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE*, U, UoES, TA, FR (PoL), SE, LoS
tools and equipment
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U*, UoES, TA, FR (PoL), SE, LoS
uniform
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES*, TA, FR (PoL), SE, LoS
use of employer’s staff
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES, TA*, FR (PoL), SE, LoS
taxation arrangements
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES, TA, FR* (PoL), SE, LoS
financial responsibility
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES, TA, FR (PoL*), SE, LoS
profit or loss
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES, TA, FR (PoL), SE*, LoS
sole employer, or one of many
Factors suggestive, though not essential, for employment:
CP (SP, HP, DP), TaE, U, UoES, TA, FR (PoL), SE, LoS*
length of service
Only an … can claim wrongful dismissal.
employee
An employer (can / can not) usually be held vicariously liable for the tortious acts of an employee.
can
An employer (can / can not) usually be held vicariously liable for the tortious acts of an independent contractor.
can not
An (employee / independent contractor) is a preferential creditor in an insolvency.
employee
Implications of employee status: WD*, EP, PCoI, IT (EC), EVL for TA, ETAS, NV, SP.
wrongful dismissal
Implications of employee status: WD, EP*, PCoI, IT (EC), EVL for TA, ETAS, NV, SP.
employment protection
Implications of employee status: WD, EP, PCoI*, IT (EC), EVL for TA, ETAS, NV, SP.
preferential creditor on insolvency
Implications of employee status: WD, EP, PCoI, IT (EC)*, EVL for TA, ETAS, NV, SP.
implied terms in the employment contract
Implications of employee status: WD, EP, PCoI, IT (EC), EVL for TA*, ETAS, NV, SP.
employer vicariously liable for tortious acts
Implications of employee status: WD, EP, PCoI, IT (EC), EVL for TA, ETAS*, NV, SP.
employee taxed at source
Implications of employee status: WD, EP, PCoI, IT (EC), EVL for TA, ETAS, NV*, SP.
no VAT registration required (if earning > £85,000)
Implications of employee status: WD, EP, PCoI, IT (EC), EVL for TA, ETAS, NV, SP*.
statutory payments
The three essential elements of employment: PS, C (BCR*), MoO.
by contractual right
The ‘control’ test of employee status requires a … right of control by the employer.
contractual
The three tests of employment status are (necessary / sufficient).
necessary
A worker whose ‘employer’ requires personal service, exercises a contractual right of control and has an obligation to provide work will (always / sometimes / never) be regarded as an employee.
sometimes
A ‘partner’ in a firm, however junior and whatever their right to management, control, or profits, can never be deemed an …
employee
