These workers are generally engaged on contracts that purport to be “contract for services” or “self employed” contracts.

The recent case Law has developed conflicting authorities as to whether these type of workers are employees. Case Law has suggested that in certain circumstances they could be employees of the agency or employees of the company where the employee is placed by the agency (the end user). Further, casual workers can be employees and in other circumstances not.

Also see the section about who is classified as an employee .

HMRC have launched a tool to assist people in deciding their employment status HMRC employment status tool.