Contract of service and contract for services
In Great Britain, a contract of service is associated with employment, while a contract for services can describe an arrangement to provide services. The label alone does not settle legal employment status: the agreement and the actual working relationship must be examined. A relationship labelled a contract for services may in law be employment or another status, depending on the facts. Rights and obligations vary with status and applicable law.
Worked example
A company calls a courier self-employed, but the actual working arrangements must be considered before determining the courier’s employment status and rights.
Common mistake
Assuming the written label or employer control alone conclusively determines employment status.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | LW (ENG) | Direct | September 2026–June 2027 |