Employment status: UK employment law

Essential points

• The rights someone has at work are dependent on whether they are an employee, a worker or self-employed.
• Employment status is not clearly defined in legislation. There are definitions for tax purposes and certain legal tests, however these are different to how these employment statuses are defined and assessed for employment law purposes.
• Being clear about an individual’s employment law status is important because the different category and nature of the engagement with an organisation determines their rights and the organisation’s obligations, including tax treatment.
• The courts have a significant role to play in developing the law in this area. They will consider how a relationship between an employer and someone performing work for them looks and works in practice rather than how it is labelled.

The Government has announced (October 2026) its intention to consult on 'targeted reforms' to employment status and protection for the self-employed. We will update our Make Work Pay tracker with the latest information when it becomes available. 

This page outlines the current legislation on employment status, the tests applied by tribunals and courts, and example case law. Current law should be followed until any changes come into force. We will update this page once any changes are enforced.