Last year, the courts decided that if overtime was compulsory, it should be included in the amount of a week’s pay for the purpose of holiday pay calculation. Now, the courts have progressed this by ruling that voluntary overtime needs to be included in the calculation, particularly when it is worked regularly. Read More Read more>>
The Court of Appeal has handed down a judgment on whether or not a sub-contractor was in fact a worker, or properly self-employed.
It is very important to note that this question is dealt with from an employment rights point of view, not a tax point of view. The reason it matters is that a self-employed contractor does not have entitlement to minimum wage, or paid holidays or to claim discrimination. A “WORKER” does have those rights.