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Pensions Act 2008

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Changes over time for: Section 88

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Point in time view as at 18/01/2020.

Changes to legislation:

Pensions Act 2008, Section 88 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

88“Employer”, “worker” and related expressionsE+W+S
This section has no associated Explanatory Notes

(1)This section applies for the purposes of this Part.

(2)Contract of employment” means a contract of service or apprenticeship, whether express or implied, and (if it is express) whether oral or in writing.

(3)Worker” means an individual who has entered into or works under—

(a)a contract of employment, or

(b)any other contract by which the individual undertakes to do work or perform services personally for another party to the contract.

(4)But a contract is not within subsection (3)(b) if the status of the other party is by virtue of the contract that of a client or customer of a profession or business undertaking carried on by the individual concerned.

(5)For the purposes of subsection (3)(b), it does not matter whether the contract is express or implied or (if it is express) whether it is oral or in writing.

(6)Any reference to a worker's contract is to be read in accordance with subsections (3) to (5).

(7)Employer”, in relation to a worker, means the person by whom the worker is employed (subject to sections 37(5) and 38(6)).

(8)Employment” in relation to a worker, means employment under the worker's contract, and related expressions are to be read accordingly.

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