21 March 2019
6 April heralds the start of a new tax year and also the new rules appertaining to items that need to be included on payslips.
Prior to 6 April, it was only employees that had the right to receive an itemised payslip, disclosing not only the amount of monies to be received but also the number of hours worked. This right is, from 6 April extended to all workers.
So what is a worker as compared to an employee?
A worker is someone that has:
- A contract or other arrangement to do work or services personally for a reward;
- The reward is for money or a benefit in kind, e.g. the promise of future work or contract;
- They only have a limited right to send someone else to undertake the work;
- They have to turn up to work even if they don’t want to;
- Their employer has to have work for them to do so long as the contract or arrangement is in existence;
- They aren’t doing the work as part of their own limited company in an arrangement where the employer is actually a customer of a client.
Workers, do, however, still have certain employment rights around entitlement to the National Minimum Wage; protection against unlawful deductions from wages; minimum paid holiday entitlement; not work more than 48 Hours a week on average; unlawful discrimination and protection for whistleblowing; they will also be entitled to SSP, SMP, SPP, SAO and shared parental pay.
What a worker won’t have an entitlement to are minimum notice periods; protection against unfair dismissal; the right to request flexible working; time off for emergencies or Statutory Redundancy Pay.
An employee is someone who works under an employment contract. And would have an entitlement to all of the above.
If you have concerns over the individual’s status or any other payroll concerns then please contact us.
