ESM11030 | Check Employment Status For Tax: About the worker and the work

What you might need to complete CEST

You will need to know some details about the relationship between the worker and the hirer before using CEST. These details will include:

• whether the worker can propose a substitute if they are unable or unwilling to complete the work and whether the hirer has the right to reject that substitute;

• what the worker’s responsibilities will be;

• the expected working arrangements;

• who is responsible for deciding how, when and where the work will be done;

• how the worker will be paid;

• entitlement to corporate benefits or reimbursement for costs; and

• whether the worker can provide similar services to other engagers elsewhere during the contract.

The worker may also have further information about other contracts they may have or previously had with the hirer or other hirers. The worker may be able to provide additional information that demonstrates how they provide their services that will also be relevant to CEST and to the worker’s employment status.