What entitlements do the self employed have in relation to holiday pay?
A truly self employed person has no employer and therefore has no statutory holiday entitlement. A self employed person can dictate their own hours and days of work so can take ‘holidays’ as and when they please. In reality the person or company to whom the service is being provided would be advised of the ‘holiday’ in advance so that the work schedule was correct (and that they came back to some work). Within the service contract a provision for ‘holiday pay’ may be included but would more than likely be construed by HMRC as an indicator that the person was an employee. CIS (Construction Industry Scheme) workers, although technically self employed, are for the purposes of holidays and in some other area’s, treated as an employee and therefore are entitled to four weeks plus bank holidays (2010) paid holiday a year. In the Revenue’s ever increasing effort to get everyone classed as an employee (to increase their NI revenue) it would not come as a surprise to see legislation being intro
