differences between Freelance and Casual

[RJS]

I always thought of it as a cassie being a person working in the industry as a part time job while still at college etc

 

Wheras freelancers as people who do it as a living but not attached to a specific venue or set of venues. (or doing work elswhere while working at a venue fulltime.)

 

Is this the case?

[Brian]

I know that some people have strong view about this subject but, from an official (ie Inland Revenue) point of view, there are no such things as freelancers and casuals, you are either an employee or self-employed. In fact, you can be both at the same time.

 

The HSE recognise the term 'freelancer' but goes on to point out that you are, in H&S law, simply an employee, self-employed or a contractor. See HSE Freelance Guide.

[Tom]

However, from a day to day talk point of view;

Describing somebody as "casual crew" would normally suggest that their interest in the production / project / what ever is limited to a few odd calls - maybe a couple of days work.

They will be filling in or making up numbers - though admittedly these days there seem to be less full time staff and more casuals.

 

Being described as casual crew in no way directly reflects on their ability. Many very experienced technicians do lost of casual work, either out of direct choice or because it fills in between bigger (more committed) jobs. The term casual just reflects the relationship between the worker and the theatre at that time.

[Stu]

A casual is someone who works on a as-needed basis by a venue, or by a number of venues. This might include people who are at college, but it's normally people who either have either A) other jobs outside of the industry, B) people who feel in around 'freelancing' or C) people who make a full time job out of being a cassie - i.e. do just as many hours as a full timer, or moves venues to fit in with their main seasons etc.

 

Depending on what venue you cassie at it may be infrequent, or full on all the time!All depends really And as the job is on a as-needed basis, it wouldn't be part-time as this would be a contract that would guarantee X amount of hours.

 

Stu

[RJS]

Ahh, ok I just about get it now.

[gareth]

Brian makes some good points about the Inland Revenue's definitions of employment and self-employment.

 

Staying away from that aspect of the definition for a moment, though, and concentrating on the 'everyday' typical definition of freelance and casual staff ...

 

FREELANCE - will generally work for many different companies, will provide their own tools and PPE, will pay their own Schedule D income tax and NI contributions. No sick pay, holiday pay, or any other benefits of 'proper' employment. Will generally be paid by the day.

 

CASUAL - tend to work for a small number of venues, often just one or two, will have tax and NI deducted at source, usually paid hourly, tools & PPE provided by employer, entitled to holiday pay after a certain period of employment.

 

That list is not intended to be in any way exhaustive - just a brief outline of the differences between the two ways of working.

[RJS]

Cheers, that really helps.

[la grande homme]

interestingly you can have a casual person who is not self employed and be OK with the Inland Revenue. As long as you aren't employing them for more than the total value of their annual free pay allowance each year then you can get them to sign a casual labour agreement form stating that they will be responsible for their own Tax and NI...

[Brian]

interestingly you can have a casual person who is not self employed and be OK with the Inland Revenue. As long as you aren't employing them for more than the total value of their annual free pay allowance each year then you can get them to sign a casual labour agreement form stating that they will be responsible for their own Tax and NI...

Interesting, do you have any reference for this? I'm aware of the rules for taking on someone for 1 week or less but hadn't come across the situation you describe.

 

From the IR's E13...

You should treat as an employee anyone you employ under a contract of service, including

• casual and part-time workers, and

• anyone who is an office holder, including directors.

If the employee does not give you a form P45 because they claim to be self-employed, look at the terms which you took them on. The leaflet Employer or self-employed? – A Guide for Tax and National Insurance, IR56, will help.

and

But if a new employee is going to work for you for one week or less and before the end of that week you do not arrange to keep the employee on beyond that week, or arrange for the employee to work for you again, you do not need to fill in a P46. Instead, follow the advice on page 23 of this Help Book ‘Taking on a

new employee – for one week or less’.

and

If the employee is going to work for you for 1 week or less

• do not complete a form P46

• take the following action...

 

Total pay in the week is less than the National Insurance Lower Earnings Limit

You do not have to complete a form P11 but keep a record of the employee’s name, address and amount of pay.

[la grande homme]

I don't handle that aspect for the company but I'll ask the person who does and get back to you.

[paulears]

the revenue are quite set up to handle this sort of thing. I am registered at one tax office as a PAYE employee, and I am a sole trader working for myself, with my accountant dealing with a different tax office. The two offices talk to each other and my total tax liability can be handled to my benefit. with my accountant handling my self-employment, the revenue refunded quite a decent amount of tax overpaid in PAYE as a result of my self-employment accounts. They offered me a single repayment or a gradual repayment via my PAYE tax code. If you are involved even in a small way with people paying you for services rendered, self-emplyment status is much, much better. The accountancy fees are well worth the overall benefit. The revenue are happy to accept businesses that taken individually, wouldn't support someone without benefit of additional income. My advice is talk to them - they are very happy to give advice that is really useful. Advice number 2 - whatever you do, don't EVER attempt to keep income secretly - the venue who pay you certainly let their accountants know where the money goes, and they always tell the revenue.

Advice number 3 - keep all receipts for everything you buy - my accountant suggested using a single credit card account that helps to show who where and when.