Whether a hygienist or therapist is employed or genuinely self-employed isn't a label you choose — it's a conclusion the facts support or don't. Get it wrong and the practice (not the clinician) carries the exposure: back PAYE and National Insurance, employer NIC, holiday pay claims, pension auto-enrolment duties, plus interest and penalties. Years of a comfortable arrangement can unwind expensively in one review.
A day rate, a practice-controlled diary, practice equipment and no real substitution is — in substance — employment, whatever the contract's title page says.
Both models work when done honestly. Employment buys control and integration: you set the diary, own the patient relationships and simply price the role properly (salary, employer NIC, pension, holiday — the full cost, which is why this belongs in your staff-cost ratio). Genuine self-employment needs the facts to match: fee-share or per-patient pay rather than a flat guaranteed day rate, meaningful control over diary and methods, a real substitution clause, their own indemnity and registration, and a contract that reflects what actually happens day to day.
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Yes — but only if the facts genuinely support it: real control over their diary and methods, payment linked to work done rather than a guaranteed day rate, a substitution right that could actually operate, and their own indemnity. The working reality matters far more than the contract's label.
The practice typically bears the cost: back PAYE and NIC (including employer NIC), potential holiday pay and pension auto-enrolment exposure, plus interest and penalties. Several years of a full-time arrangement can produce a very uncomfortable number — which is why the audit is worth doing before HMRC does it.
Decide on substance, not habit. If you want to control the diary, integrate them into the team and own the patient relationship, employ them and price the full cost properly. If they genuinely run their own book with real independence, self-employment can work — structure it so the facts, the pay model and the paperwork all agree.
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