◉ Determining if an individual is an employee or independent contractor There is a certain amount of overlap between the employment law and tax definitions of employee status, but the match is far from exact and it should not be assumed that because someone is registered with a tax authority as self-employed, operates a service company or is a contractor with employees or subcontractors that they will automatically be considered by a court to be a non-employee for the purposes of being excluded from paid holidays, notice and so on …
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