Checklist of Who is a Self Employed Contractor

If all or most of the following features are present in a work relationship, it is likely to be a contract for services involving a self-employed contractor:

  • the intention of the parties to the contract is not to form an employment relationship, and the actual nature of the relationship reflects this

  • the contractor controls how and when the job is done

  • payment is made in a lump sum at the end of a job, or in instalments as progress is made on the job

  • the contractor can choose who does the job and can hire other people without approval from the other party

  • the contractor pays any tax and insurance directly

  • the contractor can make a profit or suffer a loss directly

  • the contractor supplies equipment and materials

  • the contractor is free to accept similar work from a number of sources at the same time

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