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How to determine an individual's employment status?

Once you have a complete overview of your contingent workforce, you'll need to start assessing whether individuals are inside or outside IR35.

As the end user, you’ll be responsible for providing a Status Determination Statement for each contingent worker
and demonstrate you’ve taken “reasonable care”. HMRC use various factors to establish the employment status of a contingent worker, including control, substitution and mutuality of obligation.

Key factors to consider: 

  • Control
  • Substitution 
  • Mutuality of obligation

Other factors to include:

  • Financial risk
  • Provision of equipment 
  • Intention of parties 
  •  Part and parcel
  • Employee benefits 
  • Exclusivity 

For an in-depth look at how to determine an individual's employment status, download our complete guide to navigating IR35 changes in the private sector here: