Am I legally classed as self-employed?

Whether you can be classed as self-employed - as opposed to an employee or a worker - often depends on the level of your independence.

Although there is no individual test that is decisive, you're likely to be classed as self-employed if you:

>  Have the final say in how your business is run

>  Risk your own money in the business

>  Are responsible for the losses as well as profits of your business

>  Provide the main items of equipment you need to do your job

>  Are free to hire other people on your own terms to do the work you have taken on and pay them at your own expense

>  Are responsible for correcting unsatisfactory work in your own time and at your own expense

You can be employed and self-employed at the same time. For example, you may work for an employer during the day but run your own part-time business in the evening.

You must tell IRD you are self-employed.  If you don't, you could face a penalty.

If you sell your own services through a third party, such as a limited company or partnership. You should take advice if you are unsure of your employment status or that of someone who works for you.