Engaging staff for the first time can seem daunting. This guide
highlights the main points that you need to take into account. It
is not, however, intended to be comprehensive and, in particular,
there may be international issues to consider. You should therefore
seek further advice, as required.
Establish the fundamentals
You should consider carefully whether you will be engaging the
individual as an employee or as a self-employed person – and
who should be engaging them, for example, a company (and if so
whether a service company or an operating company), a trust or an
individual.
Employment status is important for a number of reasons,
including the individual's tax position and legal rights. In
particular, certain important statutory rights (for example, the
right not to be unfairly dismissed and the right to maternity leave
and pay) apply only to employees. The category of 'worker'
sits somewhere between employment and self employment (but does not
include