Practical considerations

  • Understand the objective; is it flexibility, head-count, protection, tax, “contractor” pressure?
  • Is it necessary to avoid employment status? (two years’ service, loss of control and added agency costs/contractor costs, max UD claim)
  • The 99 week rule?
  • If agency and/or contractor ­ look at contract terms/indemnities
  • Ensure the reality of the relationship is consistent with status