Information Sheet. Self-Employed Member. Published by Voice 1 VOICE. Introduction

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1 2 St. James' Court Friar Gate Derby DE1 1BT Information Sheet Self-Employed Member > TEL > FAX > > WEB This document has been written to provide information on the points you will need to consider before deciding whether or not to become self-employed. Introduction In the present climate of rapid change, many are considering whether or not to work on a self-employed basis. There are several areas where arrangements for the self-employed are different from those that apply when there is an employer/employee relationship. In addition to the information found in this document, we suggest that you also consult the following sources of advice and information as appropriate: a. professional advice: available through your Voice membership; see b. financial advice: (on matters such as pensions) available through your Voice membership; see c. private legal help: available to members and their families; see d. general business advice: available from local business advice services and from local co-operative development agencies and Citizens Advice; see e. advice on grants/training: available from local job centres and enterprise councils; f. advice on tax matters: available from your local HM Revenue and Customs office (HMRC) see; g. advice on national insurance: available from HMRC; see h. advice on benefits: available from your local job centre. Published by Voice 1 VOICE

2 What is Your Employment Status? (Are you employed or self-employed?) Your employment status is not a matter of personal choice and is based on the terms and conditions of the agreement you have with the person or organisation you work for. It is they who are responsible for making sure that your employment status is correct. Your employment status will have an effect on the type of tax and National Insurance Contributions (NICs) you pay and how you pay them. It also affects your entitlements to benefits and it could also affect your employment rights. The law for tax, NICs and VAT do not define employment or self-employment. The Social Security (Categorisation of Earners) Regulations 1978 made provision for treating teachers in traditional educational establishments, such as schools, colleges or universities etc who were not employed under a contract of service, as employees for National Insurance purposes. Prior to 6 April 2012, traditional educational establishments, such as schools, colleges and universities, were required to apply these Regulations. They were repealed on 6 April From 6 April the status of teachers, lecturers and tutors is determined purely by case law for both tax and National Insurance contributions. Checking your Employment Status In determining whether a particular teaching or lecturing engagement amounts to employment or self-employment, it is necessary to consider all the terms, conditions and facts surrounding the engagement. It is important in all cases to consider any written contract or letters of appointment/acceptance in establishing the terms and conditions that apply for a particular engagement. > You will be classed as employed if you work for someone and do not have the risks of running the business. > You will be classed as self-employed if you are in business for yourself and are responsible for the success or failure of that business. > A contract for services will normally exist where you agree to carry out certain work for another party but you are not bound to do that work yourself or, alternatively, where you perform a service in person but the other party has no control regarding hours of work or method of working. In their leaflet ES/FS1, HMRC provides the following guidelines to determine if you are selfemployed. Alternatively, visit their website Answering yes to one or more of the following questions will indicate that you are likely to be self-employed. (The same questions apply if you are a casual or part-time worker. If you have more than one job the same questions apply for each job.) > Can you hire someone to do the work, or take on helpers at your own expense? > Can you decide where to provide the services of the job, when to work, how to work and what to do? > Can you make a loss as well as a profit? > Do you agree to do a job for a fixed price regardless of how long the job may take? If you cannot answer yes to any of the above questions, you are still likely to be self-employed if you can answer yes to most of the questions below: > Do you risk your own money? > Do you provide the main items of equipment (not the tools that many employees provide for themselves) needed to do the job? > Do you regularly work for a number of different people? > Do you have to correct unsatisfactory work in your own time and at your own expense? These are just general questions and may not cover your situation. The HMRC Employment Status Indicator (ESI) tool may help you. This tool will help you determine your employment status for the purpose of tax and NICs. It is free and easy to use and can be accessed through uk/calcs/esi.htm.

3 It is possible that you could be employed and self-employed at the same time. The situation can be more complicated where an organisation is contracted to provide services to another organisation. In a 2011 case HMRC ruled that the sole director of a service company contracted to Airbus, over several contracts, was an Airbus employee for tax and NI purposes. The service company successfully appealed. The tribunal reviewed the case law and guidelines. Applying these guidelines to the relationship between the 'employee' and end-user, the reality of the relationship was typical of a contract for services. There were some aspects pointing to employee status, but they were due to the special needs of the Airbus and they had less weight than the aspects consistent with a contract for services. National Insurance Self-employed persons are responsible for their own National Insurance. Further information can be obtained from the HMRC office or from their website (see introduction (g)). Class 1 Contributions Anyone who works for an employer under a contract of service must pay Class 1 contributions. There is no exemption for casual, temporary or part-time employees, except those who earn less than the lower earnings limit. Class 2 Contributions An individual who is self-employed is liable (subject to a small earnings exemption) for payment of a flat rate Class 2 contribution on earnings from the business activity whether it is trade, profession or vocation. Class 2 contributions count towards some of the contributory benefits such as sickness, maternity and other family benefits, and also retirement benefits. Class 2 is a weekly flat rate regardless of earning levels. Married women or widows who have opted to pay reduced NI contributions do not have to pay Class 2. Class 3 Contributions The Class 3 contribution is a voluntary one which may be paid in order to qualify for National Insurance benefits by persons who are not gainfully employed in Great Britain. They may also be paid by a person who is paying Class 1 or Class 2 contributions but who has not paid enough in a particular year to qualify for benefit or pension. An individual starting self-employment is required to notify the National Insurance Contributions Office (NICO) within 3 months of the end of the month he/she started selfemployment. Retirement A State Pension is payable at the standard rate, provided contributions have been paid or credited for the requisite number of reckonable years; that is, years in which the number of contributions reached a minimum level. To qualify for a pension at the full basic rate, contributions must have been paid or credited for the requisite number of reckonable years. It is possible to use a husband's, wife's or civil partner's contribution record instead of or as well as your own record to get a better pension. The Second State Pension is the State Second Pension (S2P). Contributions to the S2P scheme come from Class 1 National Insurance contributions and therefore self-employed persons are not members of the scheme. However, many self-employed teachers will have built up some S2P entitlement from when they were employees. Benefits and Tax Credits Self-employed persons may be able to claim benefits or tax credits depending on their income and other circumstances. There are different benefits for those who work less than 16 hours a week and those who work more hours. There is a questionnaire to find out about tax credits on To qualify for Jobseeker s Allowance the claimant must have paid a set amount of full-rate Class 1 National Insurance contributions and must also be

4 capable of, available for, and actively seeking fulltime work with an employer. Class 2 and 3 contributions paid by self-employed persons do not count for Jobseeker s Allowance, but the claimant may still qualify if he/she was employed within the last two years, or earlier in certain cases, and paid full-rate Class 1 contributions. Income Tax Self-employed persons are taxed on a current year basis. Self-employed persons pay tax on three different dates, which are: > 31 January, within the year of assessment; > 31 July following the end of the tax year of assessment; and > a final balancing payment to be paid by the following 31 January. There are obligations on self-employed persons, partners and partnerships to submit tax returns and there are requirements for record keeping for tax, capital allowances, business and personal use. There is a useful booklet which can be obtained from the HMRC office or via their website > SEI - Thinking of Working for Yourself? Private and Occupational Pension Self-employed persons and partners can decide on their own private pension arrangements. Relevant considerations will include: > the expected retirement age. In general, the earlier that someone retires, the lower the pension; > the expected amount of basic state pension > the expected occupational pension > expected basic living expenses > any dependent children > retirement lifestyle > other assets, such as savings and property. For self-employed persons the main options of pension plans are a personal pension plan, a stakeholder pension scheme or a self-invested personal pension plan (SIPP). For information about pension benefits from the school staff pension schemes, including pension forecasts, contact: Teachers Pensions: Scottish teachers pension scheme: Local Government Pension Scheme: or the local provider Information is also available from Voice (Derby or Edinburgh offices). Employment Rights There are traditionally a number of significant differences in terms of employment protection and employment benefits between employees and the self-employed. However, in recent years the distinction between employees and the selfemployed has become less clear. A new category of 'workers' has emerged (see for example "Whistleblowing" on the following page). This includes those who work for an employer, except where they are genuinely self-employed. Here is a list of employee rights and protections which would not apply to the self-employed: a. Employment Protection Protection against unfair dismissal. b. Redundancy Redundancy payments are not available to selfemployed persons. c. National Conditions of Service National conditions of service including: i. sick pay ii. paid holidays iii. paid and unpaid leave of absence iv. indemnity (Indemnity against assaults at work causing death or serious permanent disability.) d. Maternity, Paternity and other Family Rights Only employees are eligible for maternity, paternity and other family leave and benefits. Whistleblowing It is in the public interest that the law protects whistleblowers who speak out if they find malpractice or other serious concerns in an

5 organisation. The legislation refers to making a disclosure in the public interest. A whistleblower is protected from dismissal, victimisation or other detriment at work. As well as employees, it includes the self-employed and agency workers. The types of malpractice the legislation covers are: > criminal offences > failure to comply with a legal obligation > miscarriages of justice > threats to people s health and safety > damage to the environment For a disclosure to be protected by the legislation it must be made to the right person and in the right way. Insurance It is very important that any business, whatever its nature and however large or small, is properly insured. The relevant levels of insurance cover are: a. Public Liability Included within self-employed membership rate. See next section on "Insurance arrangements for Voice members". Where a business employing people is being run, you also need to carry an Employer s Liability Insurance. b. Professional Indemnity Insurance This is insurance which is included in the membership subscription. It provides protection against claims for compensation alleging professional negligence. Again, this is an area of liability which would not fall within an employer s insurance cover if the allegation was against a person working on a selfemployed basis. c. Asset Insurance There may be office equipment which needs to be specifically insured. d. Personal Accident Insurance This insurance offers benefits for injuries at work, based on the seriousness of the injury, and is not dependent on proving negligence. You are advised to consider such cover which is freely available in the insurance market. Limited personal accident insurance is included within Voice self-employed membership rate. e. Health Insurance This can provide financial protection to anybody who is disabled for a long period of time and, as a result, loses his or her earning capacity. Like personal accident cover, these schemes pay out on a non-negligence basis. f. Motor Insurance Check that any business use is specifically covered by the car s insurance policy. Voice has negotiated car insurance with Aviva, that includes use on business (See Useful Contacts). g. Legal Costs Insurance This provides cover for legal costs in relation to specified types of litigation entered into during the course of a business. Insurance Arrangements For Voice Members Who Are Self-Employed Public Liability Insurance is included within our Self-Employed Membership rate. A specimen policy is available from Derby on request, but the main points of the policy coverage are: a. the policy applies to an individual member and not to a business where more than one person is involved. Separate insurance arrangements need to be made where more than one person is involved and our insurance brokers, Alan Boswell Group, will be happy to give you advice; b. the coverage is restricted to the UK only; c. the liability limit (that is, the maximum payable by the policy) is 5,000,000 per incident; d. the policy will protect you against claims by third parties, where they allege that they have been injured or their property has been damaged through your negligence. The policy applies to your business activities only;

6 e. the policy is legal liability only; that is, it will protect you only where you are negligent; f. legal costs and expenses, such as those necessary to defend you, are included within the policy. Health And Safety Rights of Self-Employed Persons The Health and Safety at Work Act 1974 sets out duties and responsibilities on employers in relation to the health, safety and welfare of employees. There are both particular duties and a general duty. The general duty is to ensure, so far as is reasonably practicable, the health, safety and welfare at work of employees. The same duty is owed to people who are at work but who are not employees. What the Act says is that employers are required to carry out their undertaking in such a way as to ensure, so far as is reasonably practicable, that they do not expose people who are not their employees to risk their health and safety. A similar responsibility is placed on anyone who has control to any extent of work premises which are used by people who are not their employees. This means that every person in control of premises has a duty to take such steps as are reasonable in their position to ensure, again, so far as is reasonably practicable, that there are no risks to health and safety. The Occupiers Liability Acts require the occupier of premises to take all reasonable care to see that all lawful visitors are safe on the premises. This covers the self-employed. In order to discharge the duty of care towards self-employed workers, employers will need to provide whatever information is necessary, together with any necessary instruction, training and supervision to ensure that they are, so far as is reasonably practicable, safe in the workplace. A sensible balance has to be struck between, offering an experienced self-employed person reams of information and meticulous supervision on the one hand. Against, on the other hand, placing persons in a situation where he/she does not know what the school's safety policies are or what to do in the event of an emergency and is unaware of particular risk(s). The Management of Health and Safety at Work Regulations 1999 highlight the need for effective health and safety management and this should include providing whatever information and guidance to visitors is necessary. Obligations on Self-Employed Persons Self-employed people have a duty under the 1974 Act to go about their business in such a way as to ensure, so far as is reasonably practicable, that they do not risk their own health and safety or the health and safety of others. This reflects the common law duty of care that we all have to see that we do not injure or harm others by being careless or, as the law calls it, negligent. This means either doing something that a reasonable person in the same circumstances would not have done or failing to do what that reasonable person would have done. Disclosure and Barring Service (DBS) checks The Criminal Records Bureau (CRB) and the Independent Safeguarding Authority (ISA) have merged to become the Disclosure and Barring Service (DBS). CRB checks are now called DBS checks. Individuals cannot apply for a DBS check directly from the Disclosure and Barring Service. They have to apply through an organisation referred to as an "Umbrella Body" with the DBS. This could be a local authority, and members of professional bodies (an example The Incorporated Society of Musicians, ISM) can also have a DBS check processed through that body. The charge for an enhanced DBS check is currently 44 (February 2014). Most umbrella organisations also charge a fee to cover the cost of staff administration time in processing applications. DBS checks do not have a formal expiry date. They provide employers with a report of police records at the time they are requested. There is a new DBS update service which enables applicants to keep their DBS certificates up to date online, and allows employers to check a certificate online. For an annual subscription of 13 applicants can have their DBS certificate kept up to date and take it with them from role to role, where the same

7 type and level of check is required. This reduces the need to apply for multiple certificates. Organisations can carry out an online status check to see if an individual's certificate is still up to date. You can subscribe to the Update Service online at at the same time, you can apply for a DBS check or within 14 days of the date of issue printed on your certificate. Trading Options A self-employment business could take one of these legal forms: > a sole trader. This is the simplest way of starting a business. > a partnership. This is similar to a sole trader, except that two or more people run the business. > a limited company. The business has a completely separate identity from the people who run the business. It is more complicated and expensive to set up. > a co-operative. This is a business which is collectively owned and controlled by the people (at least two) who work in it. > a franchise. An agreement under which the person buying the franchise has the right to run a branch of an existing business. Business records for the self-employed If you are self-employed it is imperative to keep records of your business income and outgoings for your self-assessment return. Records for your tax return must include: > a record of all your income; > a record of all your purchases and other expenses. You can keep your business records however you like, but you must keep invoices or receipts for everything related to your business. You will need these records at the end of the tax year because your tax return takes account of money you are owed but have not paid yet and money you have committed to spend but have not paid out yet (e.g. an invoice received but not paid). If you are claiming any capital allowances you should also keep records of any equipment you buy. You must also keep a record of any personal use of equipment because you can only claim for business use. If you use business assets both personally and for business, you must: > work out the value of your personal use; > take that away from the total amount you claim against your tax bill, e.g. you use a computer for business reasons as well as personal use at home (keep records which show how much time you spent using the computer for business and personally, so you can work out the right proportion to claim as a business expense). You can claim costs if you work from home. You must keep bills you have paid, with calculations showing how much of each bill is only because you are working at home. If a tax return is submitted on or before 31 January you must keep your records for at least five years ten months after the tax year the tax return is for.

8 Useful Contacts and Websites ACAS Helpline: Alan Boswell Group Telephone: Aviva - Motor and Home Insurance Telephone: (Quote VC01) British Chamber of Commerce Department for Work & Pensions Health & Safety Executive HM Revenue and Customs Helpline: Information about Class 2 contributions at: Job Centre Plus Newly self-employed helpline Telephone: Updated August 2014

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