ESM11040 | Check Employment Status For Tax: Personal Service

This series of questions establishes if the worker’s personal service is required.

A requirement to provide personal service is an essential feature of an employment relationship. See ESM0530 and ESM0531 for further guidance.

Where the terms of the engagement require the own work or skill of the worker, such that it forms a dominant feature of the engagement, this would be indicative of personal service. See ESM7325 for further information.

If a worker sends someone else to do the work for them this is called substitution. If a worker has a right to send a substitute without any restrictions, then this suggests they may not be an employee.

If the client pays the substitute, this suggests that it is the client and not the worker who is providing the substitute. If the client can reject the substitute this indicates that there is some requirement for personal service. See ESM0532 onwards.

Where a worker’s personal service is required, it is one of several factors CEST considers to provide a determination.