In most circumstances, a Personal Assistant will not be classed under HMRC guidelines as being self employed, due to the nature of the work.  If your Personal Assistant is genuinely self employed they will normally be registered as such with the HMRC and they will be responsible for arranging their own Tax and National Insurance contributions.

It is up to the HMRC to decide whether a particular situation is self-employment. Neither you nor your personal assistant/s can decide this. It is unlikely that your Personal Assistant would be deemed to be self-employed in relation to pension regulations.

As a general guide, a worker is employed by you if most of the following statements apply to them:

  • You tell them what work to do when, where and how to do it
  • They have to do the work themselves
  • You tell them how many hours to work
  • You can move them from task to task
  • They have certain benefits, such as paid annual leave.

As a general guide, a worker is self-employed if the following statements apply:

  • They decide when, where and how to work
  • They decide what jobs they do
  • They can hire someone else to do the work for them
  • You pay them an agreed, fixed price
  • Their own finances are at risk

You should think carefully before treating a personal assistant as self -employed.  HMRC and may decide that your personal assistant is actually your employee.  If this happens you may have to pay tax and National Insurance on everything you have paid.

This is a complex area and we recommend that you read the HMRC leaflet IR56 or contact them directly on 08457 143143. They will provide more details around whether someone may be employed or self employed.  In addition you may wish to look at the HMRC Employment Status Indicator.

Posted in: Becoming an Employer