After more than a decade of litigation, the long‑running PGMOL v HMRC saga on football referees’ employment status has (for now) blown full‑time.
In 2024, the Supreme Court in UKSC 29 confirmed that the “irreducible minimum” of mutuality of obligation and a sufficient framework of control existed for each individual match engagement – even for part‑time officials who could pick and choose fixtures. Mutuality and control can be satisfied on a gig‑by‑gig basis; they are threshold conditions, not the end of the enquiry.
On remittal, the First‑tier Tribunal has now held (May 2026) that National Group referees are nevertheless self‑employed: the match contracts are contracts for services, not contracts of employment, so no PAYE/NIC liability arises for PGMOL on the facts.
The tribunal placed real weight on the “serious hobby” nature of refereeing, the lack of economic dependence on PGMOL, and the distinction between regulator‑driven control and classic employer control. Looking at the relationship in the round, those features tipped the Ready Mixed Concrete stage‑3 assessment away from employment.
For OMBs and users of flexible labour, the key message is nuanced. Once mutuality and control are in play, status disputes will often be won or lost on that holistic evaluation – including the economic reality of the engagement, the worker’s wider portfolio, and whether control genuinely looks like that of an employer rather than a regulator or client. Labels, and the presence of mutuality/control alone, will not decide the game. 😊
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