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Contents

Official guidance
Employment Status Manual

ESM2000 · Agency and temporary workers

  • ESM2001 · The agency legislation
  • ESM2030 · Agency legislation - provisions from 6 April 2014: introduction
  • ESM2031 · Agency legislation - provisions from 6 April 2014: the legislation
  • ESM2032 · Agency legislation - provisions from 6 April 2014: when the agency legislation does not apply
  • ESM2033 · Agency legislation - provisions from 6 April 2014: agency workers - agencies
  • ESM2034 · Agency legislation - provisions from 6 April 2014: conditions that must be met for the agency legislation to apply
  • ESM2035 · Agency legislation - provisions from 6 April 2014: personal services
  • ESM2036 · Agency legislation - provisions from 6 April 2014: the contract
  • ESM2036a · Agency legislation - provisions from 6 April 2014: personally providing service and contracts- examples
  • ESM2037 · Agency legislation - provisions from 6 April 2014: supervision, direction or control (as to the manner in which the worker provides the services)
  • ESM2038 · Agency legislation - provisions from 6 April 2014: remuneration
  • ESM2039 · Agency legislation - provisions from 6 April 2014: the employer for tax purposes
  • ESM2040 · Agency legislation - provisions from 6 April 2014: the secondary contributor for NICs (6 April 2014 onwards)
  • ESM2041 · Agency legislation - provisions from 6 April 2014: targeted anti avoidance rule (TAAR)
  • ESM2042 · Agency legislation - provisions from 6 April 2014: record-keeping and returns
  • ESM2043 · Agency legislation - provisions from 6 April 2014: penalties
  • ESM2044 · Agency legislation - provisions from 6 April 2014: fraudulent documents
  • ESM2045 · Agency legislation - provisions from 6 April 2014: transfer of PAYE and secondary employers NIC liabilities
  • ESM2046 · Agency legislation - provisions from 6 April 2014: directors’ liability for paying PAYE debt
  • ESM2047 · Agency legislation - provisions from 6 April 2014: appeals
  • ESM2048 · Agency legislation - provisions from 6 April 2014: professional workers
  • ESM2049 · Agency legislation - provisions from 6 April 2014: more than one agency
  • ESM2050 · Agency legislation - provisions from 6 April 2014: partners, unincorporated bodies and their members
  • ESM2051 · Agency legislation - provisions from 6 April 2014: service companies (including PSCs)
  • ESM2052 · Agency legislation - provisions from 6 April 2014: agency workers - expenses
  • ESM2053 · Agency legislation - provisions from 6 April 2014: oil and gas sector
  • ESM2054 · Agency legislation - provisions from 6 April 2014: oil and gas sector - certification scheme
  • ESM2055 · Agency legislation - provisions from 6 April 2014: agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
  • ESM2055A · Agency legislation - provisions from 6 April 2014: how to form a view of whether Supervision, Direction or Control is present or not
  • ESM2056 · Agency legislation - provisions from 6 April 2014: agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction or control
  • ESM2057 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - IT consultant
  • ESM2058 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - professional chef
  • ESM2059 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - HGV driver
  • ESM2060 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - joiner / carpenter
  • ESM2061 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - supermarket delivery driver
  • ESM2062 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - security officer
  • ESM2064 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper
  • ESM2066 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - operative at recycling plant
  • ESM2070 · Employment Intermediary Reporting: contents
  • ESM2300 · Continuous contract of employment or individual contract
  • ESM2310 · Individual engagements
  • ESM2320 · Overarching contracts of employment - background
  • ESM2330 · Overarching contracts of employment - legal position
  • ESM2340 · Overarching contracts of employment - the contract
  • ESM2350 · Overarching contracts of employment - guaranteed minimum hours
  • ESM2360 · Overarching contracts of employment - zero hours contract
  • ESM2370 · Overarching contracts of employment - providing an opinion on the contract
  • ESM2380 · Overarching contracts of employment - miscellaneous contractual issues
  • ESM2390 · Umbrella companies
  • ESM2029 · Agency legislation - provisions from 6 April 2014
  1. Agency and temporary workers: contents
  2. Agency and temporary workers: overarching contracts of employment - zero hours contract

ESM2360 | Agency and temporary workers: overarching contracts of employment - zero hours contract

From HM Revenue & Customs · Employment Status Manual

A zero hour contract generally is a contract where the employer does not guarantee to provide the worker with work and will only pay the worker for those hours which are actually worked.

Whilst a zero hour contract does not include a minimum hours work guarantee, it may contain examples of other obligations on the part of the employer - for example, it may contain a provision to pay a retainer.

You should not conclude that a contract cannot be an overarching contract of employment purely on the basis that it is a zero hour contract which does not provide a guaranteed minimum number of hours. You should fully establish what, if any, mutual obligations exist in the contractual arrangements.

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