ESM0523 - Guide to determining status: control over where work is done - examples
Example 1
Worker A enters into a contract to provide accountancy services
to a company. The contract with the company specifies that the
worker must work at the company’s offices. Worker A travels
to the same office every day where she carries out her duties. This
is a pointer towards employment.
Example 2
Worker B is also taken on to provide accountancy services to
the same company. The contract specifies that the accountancy
services may be carried out at the office, or worker’s home,
or elsewhere – at the worker’s choice. Worker B has an
office in her home. She has to cover the costs of that office
herself. This is a pointer towards self-employment (if the engager
had covered the cost of working from home this would be a pointer
towards employment).
Example 3
Worker C is taken on as a cleaner. The contract requires
Worker C to clean an office block 5 evenings each week. The nature
of the work dictates where the work has to be carried out.
Therefore this factor is of little relevance in determining status
in this case.
