ESM11130 | Check Employment Status For Tax: Part and Parcel - Management Responsibilities

CEST asks ‘Will the worker have any management responsibilities for your organisation?’ or

‘Will you have any management responsibilities for your client?’

If a worker has management tasks which they must perform as part of the contract or working practices this would fall within the ‘Yes’ category for CEST. These are tasks that usually require some level of seniority to perform such as: hiring or firing staff, planning work, setting priorities, managing budgets, co-ordinating staff or delivering appraisals. If workers are asked for feedback on other staff but are not delivering the appraisals, this is not management responsibility.

If workers do not have management functions, feedback on things informally or do not actually hold the responsibility for carrying out the task, this would fall within the ‘No’ category for CEST.

EXAMPLE

Terry works in a call centre and works within a team of 30 others.

• If part of Terry’s job was to assess the performance of staff, this is a management responsibility.

• If Terry is asked for feedback on one member of his team so another person can perform an appraisal, this is not management responsibility. The person delivering the appraisal holds the management responsibility.