The information and document below is intended for guidance only. It has been written with support from HM Revenue & Customs (HMRC). For further guidance and the most up-to-date information, please visit the HMRC website: www.hmrc.gov.uk
What do we mean by employment status?
The term ‘employment status’ refers to whether a worker is employed or self-employed. It is important to consider the employment status of your coaches. This will ensure that if they are employees, the correct amount of tax and National Insurance contributions are being deducted from their payments. Or, if they are deemed to be self-employed, the coaches are paying the relevant National Insurance and tax contributions themselves. If you don’t get it right, you could end up having to pay extra tax, National Insurance, interest and possible penalties.
General principles of employment status
• Employment status is not a matter of choice
• A coach can be both employed and self-employed at the same time. For example, a coach maybe employed while working for one organisation, but be self-employed for similar work underdifferent working arrangements at another organisation.
• Employment status is determined by the facts relating to the terms and conditions of theworking relationship between the employer/deployer and coach (ie what happens in practice). In most cases, what happens in practice will be reflected in your contract with the coach. However, if a contract says a coach is self-employed and what actually happens in practice indicatesotherwise, then the coach may be your employee.
• You do not have to work a set pattern, or a set number of days per week, to beconsidered employed.
For more information please download the guide for Employers/Deployers and Coaches below:
Employment Status of Coaches: Guidance for Higher Education Institution Staff and Coaches
British Universities & Colleges Sport (BUCS) and sports coach UK have produced coach employment status in higher education guidance documents for Higher Education Institution (HEI) staff and coaches. The documents, created as part of the existing partnership between BUCS and sports coach UK, are held in Employment Status of Coaches – A Guide for Higher Education Institutions. This document provides guidance for HEI staff members on:
- principles of coach employment status in HE and why it is important
- actions that an institution may need to take to safeguard its position
- information on where to go for more help
Employment Status of Coaches – A Guide for Coaches Working in Higher Education: This document provides guidance and reference for coaches on:
- the importance of employment status
- how to identify their status of employed or self employed
- what to do when they know their status
For more info contact Claire Thorby on 01487 849923 or email firstname.lastname@example.org