HC Deb 16 May 1966 vol 728 c173W
76. Mr. Alexander W. Lyon

asked the Minister of Pensions and National Insurance whether she will introduce legislation to make it illegal for employers to hire the services of their workmen as self-employed persons whilst retaining the right to control the manner in which they perform their work, with the object of avoiding their obligation to pay the employers' share of National Insurance contributions and the Selective Employment tax.

Miss Herbison

Existing legislation already imposes on the employer liability for a contribution (which under the Budget proposals would carry with it liability for the tax) where a contract of service exists. The right to control the manner in which work is performed is the main criterion in deciding whether a contract of service exists.