| Summary |
JURISDICTION - Whether independent contractor or employee - Applicant and respondent were in negotiations with the intention of an employment relationship resulting - Applicant alleged agreement concluded, she started work, and was an employee - Respondent alleged, though he intended there to be an employment relationship, one was not yet concluded and the relationship was an independent contractor one at termination of the contract - Applicant created a wage book and entered her wages into it - PAYE was retained by respondent and not paid to IRD - Classic case of parties talking past each other - Matter reasonably finely balanced - Employment relationship evidenced by memorandum documenting proposed arrangement by applicant, letter by respondent referring to agreed terms, and the applicant commencing work, completing the appropriate IRD form and setting up a wages book - Respondent indicated intention to be bound and in fact became bound as consequence of applicant's attendance at work and her behaviour in assisting to create an employment relationship - PAYE due and owing and respondent directed to attend to that as a matter of urgency and provide evidence of having done so to applicant's representative |