ABSTRACT
Jump (2002)1 expressed the aspiration that ‘a career in the building and construction trades’ should be one ‘which can be pursued with just rewards and with safety, security and dignity from day one . . . to retirement’. This is not an unusual aspiration for a job but is being threatened by what has become known as false or bogus self-employment and has occurred because of a misuse of the self-employed status, often for the purpose of avoiding tax and costs of the legal responsibilities of direct employment. The OECD (2000) has also identified this as more prevalent in some countries where taxation systems and/or labour policies encourage its development.2
