Casual employment
So-called casual staff are engaged for a limited number of hours or sessions with no obligation for the member of staff to take further work or for the employer to offer it (this is referred to as ‘mutuality of obligation’).
As the casual employee is employed whilst he/she is working, income tax should be deducted.
There is no mutuality of obligation and no continuing relationship, simply a one-off contract, although it may be repeated.
If the arrangement continues or is regularly repeated however, there is a risk that the employee will acquire rights to continuity of employment.
Organisations should set out the basis on which casual staff are employed and the anticipated duration of their employment.
Examples of where casual staff may be required include:
- covering periods of sickness absence or holiday, or
- where work demands increase over a specific period and require temporary additional resources.
Useful external links:
Reviewed and updated by the HR Services Partnership – April 2010.
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