Off payroll

Question 1

The terms of engagement between the hotel and individuals will
amount to either a Contract of Service (ie, employment), or a Contract for Services (ie,
self-employment). If the former applies then special rules will apply

Question 2

There are four key factors that must be present before employment can exist. These
are:

Answer 2

1) Mutuality of Obligation - there must be an obligation on the part of both the
‘employer’ to provide work and on the ‘worker’ to do the work;
2) Wages paid to the worker;
3) An express or implied agreement of control; and
4) The requirement for personal service.

Question 3

Other factors…

Answer 3

Control over tasks

Personal Service/ Right of Substitution

Provision of Equipment/Materials

Risk of Financial Loss

Provision of employee type benefits

Exclusivity

Part and parcel of the organisation

Right of dismissal

Number of engagements

Personal Factors - skills, qualifications

Intention of the employers and the worker