Employment Issues

Employment:

Authorities are, by definition, employers. The clerk of any Local Council is always an employee if they are remunerated for the role. Authorities are required to be registered with HMRC.  They provide further specific information about the occupation of Clerk at this location https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4260

Authorities should pay particular attention to situations where contractors are engaged to carry out the authority’s services. Occasions may arise when contractors cease to be self-employed and become employees for tax purposes. Authorities should refer to HMRC’s Employment Status Indicator Tool for further information.

All employers are required by law to take out employers' liability insurance and decide the appropriate level of fidelity guarantee insurance. All cover should be risk-based and kept under constant review to make sure it adequately reflects changes in circumstances.

Authorities should have regard to guidance on employment matters issued jointly by NALC/LALC and SLCC.