Skip to main content

Written question asked by Keith Vaz (Labour) on Friday, 24 November 2006, in the House of Commons. It was due for an answer on Tuesday, 28 November 2006. It was answered by Liam Byrne (Labour) on Tuesday, 5 December 2006 on behalf of the Home Office.


Migrant Workers

Question
To ask the Secretary of State for the Home Department how his Department will define the term self-employed for the purposes of registering migrant workers from Romania and Bulgaria after 1 January 2007.
Answer

Whether a person is self-employed or employed is determined by case law, based on the contractual terms under which that person is engaged. The responsibility to determine the employment status of a worker for tax and national insurance contributions purposes rests with the engager, based on the contractual terms determined by the engager.HM Revenue and Customs (HMRC) has responsibility for employment status issues relating to tax and national insurance contributions. HMRC provides employment status opinions, but if an engager disputes the opinion it is ultimately for the Tax Commissioners to decide employment status. HMRC also polices employment status: ensuring the correct employment status has been applied is one of the roles of HMRC's compliance staff when reviewing employers and contractors.


Secondary information

Type
Written question
Reference
106187; 454 c287W;454 c290-1W
Session
2006-07
Subjects
Migrant workers Self-employed
Link
View this Written question on www.publications.parliament.uk