diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index a27a980..2b5b3ef 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -539,7 +539,18 @@ The worker is a self-employed individual when: - The worker provides the tools and equipment required and is responsible for the cost of repairs, insurance and maintenance and retains the right over the use of these assets. - The worker supplies his or her own workspace, is responsible for the costs to maintain it, and does substantial work from that site. +Subcontracting Work or Hiring Assistants +~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ +As subcontracting work or hiring assistants can affect a worker's chance of profit or risk of loss, this can help determine the type of business relationship. + +The worker is an employee when: + - The worker cannot hire helpers or assistants. + - The worker must perform the services personally. + +The worker is a self-employed individual when: + - The worker does not have to perform the service personally. + - They can hire another party to complete the work, without consulting with the payer. The worker is an employee when: