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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP30000 · Notices of decision: Wording of employment status

  • DANSP30100 · Notices of decision: Wording of employment status decisions: Introduction
  • DANSP30200 · Notices of decision: Wording of employment status decisions: Linking employments status decisions with National Insurance contributions liability and paid decisions
  • DANSP30300 · Notices of decision: Wording of employment status decisions: More than one worker involved
  1. Notices of decision: Wording of employment status: Contents
  2. Notices of decision: Wording of employment status decisions: More than one worker involved

DANSP30300 | Notices of decision: Wording of employment status decisions: More than one worker involved

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

Apply the guidance in DANSP41000 to employment status irrespective of the number of workers involved.

When an enquiry is made about employment status it often involves numerous workers. For example, in the construction industry, you may examine the facts to determine the employment status of all the trade workers (such as joiners, bricklayers, plasterers, plumbers, roofers). This could involve hundreds or even thousands of workers.

In these circumstances, try to establish whether the terms and conditions under which the workers carry out work are the same. If they are, refer to DANSP41500 which tells you how to select a representative sample of workers.

If you are unable to agree a representative sample of workers, see DANSP41200 for guidance on what to do.

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