The assessment of workers is first required:
The assessment of workers is also required:
There are three different categories of worker, determined by their age and how much they earn:
The table below helps to identify each type of worker.
1These figures are for the 2019/20 tax year.
The following people are treated as workers but are not covered by the employer duties:
The following people are not treated as workers so the employer duties don't apply to them:
If a worker meets any of the following conditions, the employer duties may vary and/or may not apply to them:
The employer duties for the worker can vary depending on which exception applies to them. In some circumstances, employers are given the choice whether to comply with a duty or not, while in others, the duty can be removed altogether.
It's also possible for a worker to meet the conditions for more than one exception at the same time.
Employers can use postponement to defer the assessment of workers and their employer duties. The postponement period can't be more than three months.
The end of the postponement period is known as the deferral date and employers must assess workers on this date.
Employers who use postponement must provide workers with a postponement notice. This must be issued within six weeks and a day of: