If you are an employer, you will be paying someone to do work for you and you will be responsible for paying their Income Tax and National Insurance.
Sometimes you might be unsure if the worker you are paying counts as an employee and what your level of responsibility is to this worker. If you get things wrong you could end up with a large tax bill and financial penalties, so it’s important to be clear about the facts.
This page includes information on how to know if you are an employer, how to tell if your worker is self-employed or employed, employing in construction and other special rules, and working for yourself at a Limited company.
