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       #Post#: 105309--------------------------------------------------
       PGMOL and Referees Self Employment
   DIR By: Failed Ref
       Date: May 5, 2026, 4:37 am
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       A complex case which has bounced around for a few years. It
       relates to whether PGMOL referees are self-employed or not. HMRC
       claimed that they were employed and therefore PGMOL should be
       paying employer's NI.
       HMRC lost their appeal and PGMOL were deemed to be self
       employed. An interesting reason in a complex case was:
       A critical factor was that referees were entirely autonomous
       when officiating matches. They had the final authority to apply
       the Laws of the Game, and any oversight came from the Football
       Association rather than PGMOL. This distinction proved crucial,
       with the tribunal concluding that control over how the work was
       performed did not sit with PGMOL, reinforcing the conclusion
       that the referees were not employees.
       Interesting but what do I know!!
       #Post#: 105335--------------------------------------------------
       Re: PGMOL and Referees Self Employment
   DIR By: rustyref
       Date: May 5, 2026, 9:59 am
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       I think it was just the national group, so not SG1 and SG2
       officials, which makes sense as they are paid a salary as well
       as match fees.
       I don't really understand how HMRC thought they would win that
       one.  NG officials are paid by match, there's no salary /
       retainer, they aren't paid if they are sick and miss matches, no
       holiday entitlement, very difficult to argue successfully that
       they are disguised employees.
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