HMRC score on employment status: Football referees may be employees
The Supreme Court it seems has given helpful guidance of the scope of the criteria under which someone must fall for them to be an employee. Whilst it has done so in a HMRC tax case, its judgment is useful for employers.
The case concerned whether or not referees of professional football matches in England were self-employed or, instead, were employees and so should have tax deducted at source for their match fees, that is their pay (Revenue and Customs Commissioners v Professional Game Match Officials Ltd [2024] UKSC 290).
It鈥檚 long been established that for someone to be an employee there must be: 1) 鈥渕utuality of obligations鈥 or the 鈥渨age-work bargain鈥 which requires the person to provide their personal service and in return to be paid for it; and 2) a 鈥渟ufficient degree of control鈥 over the person by the employer.
The referees argued that such a level of control did not exist as their alleged employer did not have the practical ability or legal right to intervene during the performance of their duties, that is, while refereeing a football match. The Supreme Court recognised that in many skilled and specialised roles there will be no ability for an employer to directly interfere in an employee鈥檚 work and noted that whilst, for example, a hospital administrator would not be able to interfere in a surgeon鈥檚 conduct of an operation, this did not mean the surgeon was not an employee.
The Supreme Court went onto say that the test of whether there is 鈥渟ufficient control鈥 was whether there was a sufficient 鈥渇ramework of control鈥 which was not necessarily limited to direct instructions being given to the person concerned.
Applying that to the referees themselves, the Supreme Court found that the arrangements by which referees were engaged to officiate at football matches met the requirements of mutuality of obligation and control, but the question of whether the individual contracts for the matches were contracts of employment was remitted to the First-tier Tribunal for determination.
You may be interested in...
澳门六合彩资料
Employment Rights Bill: Will it cost more to outsource public services and back-office functions?
澳门六合彩资料
Navigating workplace sexual harassment laws during the festive season
澳门六合彩资料
Navigating the new 'Failure to Prevent Fraud' Offence: What organisations need to know
Opinion
Revolutionising the Workforce: Impact of Get Britain Working White Paper
澳门六合彩资料
Supreme Court shines a light on collective agreements
Press Release
澳门六合彩资料 advises Celtic Freeport as it opens for business
In Person Event
Ascensus and O Shaped workshop: Ethics in the spotlight
Press Release
澳门六合彩资料 advises international facilities management firm on latest acquisition
Press Release
澳门六合彩资料 advises Oxford City Council on Barton Park affordable housing deal
澳门六合彩资料
What鈥檚 in a name: ESG principles and UK local authorities
Opinion
Balancing employer flexibility and employee rights
澳门六合彩资料
Right to work update: eVisas
澳门六合彩资料
How the Data (Use and Access) Bill will impact the public sector
Opinion
Empowering your workforce: Key tips on adjustments for new starters
On-Demand
Shaping a culture of respect and safety: Preventing sexual harassment in our schools
澳门六合彩资料
Top five takeaways for schools on the Employment Rights Bill
澳门六合彩资料
Autumn Budget 2024: Key changes for private clients
澳门六合彩资料
Building an inclusive workplace: strategies for attracting and retaining disabled talent
On-Demand
How schools can grapple with new employment law to thrive in a new era
Press Release
澳门六合彩资料 advises The Jordon Group on transformative merger
Press Release
澳门六合彩资料 advises UK鈥檚 leading fire protection specialist on key acquisition
Press Release
澳门六合彩资料 advises IT solutions specialist on sale to Goldman Sachs-backed international digital transformation provider
Online Event
EdCon 2025
澳门六合彩资料
Breaking the glass ceiling: Empowering female leadership in the food and drink sector
澳门六合彩资料 - Employment Rights Bill
What does the Employment Rights Bill mean for employment practices liability insurance?
Opinion - Employment Rights Bill
Beyond the Bill: Exploring the horizon of new employment rights and proposed measures
澳门六合彩资料 - Employment Rights Bill
Labour鈥檚 employment law reforms: Employment Rights Bill unveiled
澳门六合彩资料
Expanding the role of school attendance mentors
Press Release
澳门六合彩资料 advises UK climbing operator on sale to Belgian investment firm
澳门六合彩资料
Organisational approaches to ESG and sustainability matters
澳门六合彩资料
Balancing acts: Navigating the complex risks in adult social care provision
澳门六合彩资料
What the UK Covid-19 Inquiry means for higher education providers
Opinion
New anticipatory duty to prevent sexual harassment at work: final EHRC guidance published
Opinion
Employment tribunal case shines light on mistaken customer communications
Press Release
澳门六合彩资料 launches new HR services offering in health and social care
Press Release
澳门六合彩资料 and CBI roundtable explores how to finance public infrastructure post-PFI
Opinion
Navigating the new norms of flexible working and reasonable adjustments
澳门六合彩资料
Hybrid working, the right to flexible working and how to make it work for public sector employers
Press Release
Comments on the publication of Universities UK鈥檚 (UUK) report
