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Do you know a Santa concerned about the employment status of his elf?

Is he employed or self-employed? 

You need to look at all the facts.

The work is seasonal so is not full-time and if Mr Bell is not obliged to always offer himself for work  each year then this would point to self-employment.

Can Mr Bell send in a substitute if he is unable to do the work himself? Does he charge an agreed fee for the season? Does he bring his own tools to work? If the answer to these questions is yes then this would further indicate self-employment.

Conversely, the fact that Mr Bell only works for Santa and no-one else and that Santa controls how and when he does the work, this would point to employment.

The status question is not always cut and dry and nor is it a question of choice. It is very important to get it right so if you would like us to review this case in more detail please ask Santa to get in touch.

Sue Sulivan 

Partner

Salisbury

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