Decision Makers Guide - DMG31107

Deciding if a person is a self-employed earner: Gainful employment


Deciding whether a person is a self-employed earner is mostly a question of fact rather than legal interpretation. The fact that a self-employed person is not currently working does not necessarily mean that they have ceased to be gainfully employed. To decide if a person is gainfully employed the decision maker should consider
1) if there is a reasonable prospect of work in the near future and
2) if the business is a going concern and regarded as such by

2.1) the person or
2.2) the business's bankers or
2.3) any creditors or
2.4) others and

3) if the person is genuinely available for and actively seeking alternative work and
4) if the person hopes or intends to restart work in the business when economic conditions improve and
5) if the person is undertaking any activities in connection with the self- employment and
6) if there is work in the pipeline and
7) if the person is regarded as self-employed by the NICO or the Inland Revenue and
8) if the person claims to be anxious for work in the self-employed occupation, trade or business. Is the person making it known that the business can take on work? For example,

8.1) by advertising and
8.2) by visiting potential customers and

9) if the interruption in question is part of the normal pattern of the

9.1) person's work or
9.2) work that the person is seeking.




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