188体育

CEST asks 鈥楧oes your organisation have the right to decide the worker鈥檚 working hours?鈥� or 鈥楧oes your client have the right to decide your working hours?鈥�

ESM0524 provides detail about how control over when the work is done affects status. Examples can be found at ESM0525 to show how HMRC view the right to control 鈥榳hen鈥� a task is carried out.

If the hirer can tell a worker the core hours they must work this would fall within the 鈥榊es鈥� category for CEST. If workers have some say due to flexible working arrangements or ability to decide when to take breaks this would still fall within the 鈥榊es鈥� category.

If the hirer has 鈥榝irst call鈥� upon the worker鈥檚 services this would fall within the 鈥榊es鈥� category for CEST.

If a worker has sole discretion on the hours they work where they are not subject to agreed deadlines, this would fall within the 鈥楴o, the worker solely decides鈥� category for CEST.

Where the hirer can decide the working hours but only if the worker gives consent, this would fall within the 鈥楴o, your organisation and the worker agree鈥� category for CEST.

Where work must be completed by agreed deadlines and so long as that deadline is met the hirer does not control a worker鈥檚 hours, it would fall within the 鈥楴o, the work is based on agreed deadlines鈥� category for CEST.

EXAMPLES

• Shaz is an accountant recruited by a medium sized business. If the hirer says Shaz must work 7 hours a day between the times of 8am to 6pm then the hirer has control of 鈥榳hen鈥� the worker must work.
• Danielle is a freelance accountant. She is available to provide ad-hoc support to a team of employed accountants when needed. If Danielle is free to choose whether to provide support, then the worker solely decides when to do the work.
• Amanda is an accountant recruited by a medium size hirer. If the hirer and Amanda negotiate the hours worked and to change those hours Amanda would have to agree, then the organisation and the worker are agreeing together.
• Divyen works for an accountancy software provider who offers out of hours support to customers. The software provider needs 5pm-10pm cover every night so makes shifts available to workers to cover. Divyen is under no obligation to accept a shift but can only provide the services during the shifts offered by the hirer. When Divyen accepts a shift, for CEST purposes this would be the organisation and worker agreeing together.
• Kofi is an accountant. If Kofi is hired to complete the financial reports before a set date and Kofi works whatever hours necessary to meet this deadline, the work is based on agreed deadlines.