Self Employed Personal Assistants

Should I register as Self Employed?

Self Employment is very complex and ultimately it is for Her Majesty’s Revenue and Customs (HMRC) to decide a P.A’s employment status on an individual basis so before you make any decisions you should contact your local HM Revenue and Customs office. Find your local Tax office

The HMRC website has an online employment status indicator (ESI) tool which will give you their view on your employment status. Use the ESI tool.

Important Information

Your employment status affects the type of tax and NICs you pay and how you pay it. If you are employed your employer will collect tax and NICs from you and make the payments. If you are self-employed you must register as self-employed with HM Revenue and Customs and pay tax and NICs directly. You may also need to register for VAT. Get more information or phone the VAT Helpline on 0845 010 9000, 8.30am to 5.00pm Monday to Friday.

Register as self-employed online or phone the self-employed Helpline on 0845 915 4515, 8.30am to 5.00pm Monday to Friday.
Your employment status affects your entitlement to benefits and may affect your employment rights.
More information on benefits.

For information on employment rights.

Insurance

If a P.A is employed directly by the person they support or by an agency, it is necessary for that employer to hold Employers Liability Insurance. But if the P.A. is self employed then the P.A. will need to hold insurance.  Self employed P.A.s are also responsible for their own training.  So if the employer needs support to be moved ie if they use a wheelchair and need to be helped in and out of it or the bath or bed, then it is the P.A.’s responsibility to ensure they train to do it safely, and if the employer is injured whilst being moved then the P.A. should have adequate insurance to cover any claims that will be made.

Holiday and Sick leave cover

It is advisable that a service level agreement is agreed with a self employed P.A, just to cover things like holidays and sickness leave.

About the Author