Mutuality of obligation & worker status
![Mutuality of obligation](https://www.hrhype.co.uk/wp-content/uploads/2023/08/14-Mutuality-of-obligation-1024x576.jpg)
Mutuality of obligation is an important concept in employment law, as it forms a key part of the criteria used by tribunals for determining the employment status of an individual. Below we examine this concept in more detail, including how this is applied in the context of HMRC’s IR35 off-payroll working rules. What is mutuality […]