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Taxionary

Locum

[ˈləʊkəm]

Term

Summary:

A Locum is a temporary worker that provides their services to businesses when regular staff are absent. The term is most common in the healthcare industry.

More detail:

A Locum is an individual who fills in for regular staff members that are absent or on leave. They are common in the healthcare industry.

Locum work is popular with individuals who require flexibility in their employment. A Locum contract is usually short-term but can be on a longer term-basis if the parties agree to that.

Locums can be Self-employed or work through agencies which specialise in providing these workers to businesses. It is important to monitor the IR35 tax regulation as HMRC might count you as an Employee. If you are Self-employed, you have to submit a Self Assessment that includes any Expenses you wish to claim.

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