ESM4138G | Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – Quiz show captain

Key Facts

Albie is engaged as a team captain of a celebrity panel quiz show. The show consists of two teams of three celebrities and follows a format where rounds of questions or tasks are asked of the contestants. There are two regular team captains and each team has two different celebrities for each episode. Any material changes to the format would mean a renegotiation of terms.

Albie is engaged by ZQ Productions Limited as one of the team captains to film 12 episodes of the show. The show is filmed over four blocks of 3 episodes per day. ZQ Productions Limited has mutually agreed with Albie’s agent that the first block of filming will take place over 2 days in November, at studios they are hiring. The second block of 2 days filming is agreed to take place in February. This is because Albie will be in pantomime in December and January and unavailable until February.

ZQ Productions Limited has first call over Albie’s services on the filming days.

Albie will receive a fee per episode. This will be paid at the end of the month in which the episodes are filmed.

Albie has granted an option to ZQ Productions to engage him under substantially the same terms should a further series be commissioned within 12 months after the end of the current engagement. The option only concerns the terms which will apply if Albie accepts the work; however, the option does not impose a binding obligation on Albie to accept the work if the option is exercised.

The contract requires that Albie agrees not to appear in a competing panel show, similar in format, content and style within the next 12 months without the agreement of ZQ Productions Limited.

Albie has been engaged by ZQ Productions on series 1 and 2 of the panel show and a further series has now been commissioned. Each series that Albie agrees to participate in is subject to a separate contract, but series 2 and 3 have been agreed in accordance with Albie’s option.

Albie‘s contract requires him to perform in line with the broadcasters’ code of conduct.

Albie is a performer and comedy actor in a sitcom produced by another producer and broadcast on another network. Albie has toured the UK with his one-man comedy show and writes for other comedians. He is engaged to perform in pantomime through December and January. He is a regular contributor on a long running radio comedy show.

Albie is engaged for his quick wit, none of which is scripted. His high profile as a comedy entertainer contributes to higher viewer ratings. The production of the show is a collaborative process, but Albie is afforded a high degree of control over his performance.

Albie is not required to provide any equipment or complete any specific preparatory work, though he often researches the other celebrities on the show and keeps abreast of topical issues to enable him to provide quick and witty responses to the questions that arise in the show.

Outcome – Albie is likely to be self employed

Mutuality of obligation ESM4133

There is a contract for work in return for payment. There is a work/pay bargain.

Personal Service ESM4134

Albie is personally required to provide the service.

Control ESM4135

Albie is expected to work within the format and rules of the game which has been agreed at the outset and would be seen as neutral. He is a talented and creative comic and little control is exercised over how he performs as team captain.

Albie is engaged for the specific task of performing as the team captain on this particular panel show. ZQ Productions cannot move Albie to another task.

The where and when has been collaboratively agreed before entering into the contract.

ZQ Productions has first call over Albie’s services but only for the 4 filming days and an option to engage him for another series on the same terms should it be recommissioned, and should Albie accept.

Given Albie’s contract also contains an enforceable clause relating to Broadcasting standards there is probably a sufficient framework of control to constitute a right of control over how the task is performed. This potentially places the engagement in the employment sphere.

Other factors ESM4136

These are not consistent with an employment relationship. None of the factors below is determinative on their own– what is important is to use them to paint an overall picture and determine if they are inconsistent with employment and indicate someone in business on their own account.

In business on own account and economic dependency ESM4136A

Albie engages an agent and has a business structure promoting himself as a comedy performer and writer. He works for other production companies and broadcasters on different projects concurrently.

The commitment to this engagement is for just four days per year and although there have been successive contracts, this is not substantive enough to be considered as demonstrating economic dependency on ZQ Productions Limited. The frequency and multiplicity of similar engagements would support Albie is in business on his own account.

Exclusivity ESM4136B

Albie agrees not to perform in competing TV panel show and ZQ Productions has first call over his services for the agreed filming days. However, this does not significantly interfere with Albie’s ability to work in the industry.

Financial risk ESM4136C and ESM4136D

Albie is paid a fixed fee per episode. There is limited financial risk involved and he is not required to provide any equipment and any preparation undertaken as part of the fee would not be seen as material.

Integration: Part and parcel of the engager’s organisation ESM4136E

Albie does not have a line manager or any responsibility for managing other staff. He presents himself as an independent party when promoting himself for other work.

Length and pattern of engagement ESM4136F

Albie is engaged to provide his services for four days, in total, under each contract. Whilst the engagements are inter-related, they are nonetheless short. Albie has an itinerant working pattern with different engagers doing similar work.

If the engagements were, longer or more frequent this would increase the likelihood of an employment relationship.

The other factors are consistent with a self-employed relationship. See ESM4136J

For other examples of TV presenter roles see ESM4138