Referee employment status dispute remitted to First-tier Tribunal

Professional Game Match Officials (PGMOL) provides referees and other officials for the Premier League English Football League and Football Association competitions. Some of the referees are full-time employees but most are part-time. A dispute arose as to whether the part-time referees were employees (ITEPA 2003 s 4(1)(a)).

PGMOL said there was no contract between it and the referees rather it managed the interactions between them and the competitions. There was no mutuality of obligation or control. HMRC said the referees were employees and raised determinations under Regulation 80 for PAYE and under the Social Security (Transfer of 25 Functions) Act 1999 s 8 for class 1 National Insurance.

The First-tier and Upper Tribunals decided the referees were not employees. The Court of Appeal has found both tribunals erred in law in their approaches to the question of mutuality of obligation. For example the First-tier Tribunal...