for the purposes of deciding whether a temporary or casual worker is an employee of an employment agency it is necessary to look at the particular arrangement under the terms of which the individual was supplied to a particular ultimate employer (which might indicate employee status).

Thus an individual can be an employee of an employment agency for the purposes of a specific contract without at the same time being an employee for general purposes.

and an example of:-

1. a temporary or casual worker supplied to an ultimate employer by an agency being an employee of the agency (not self-employed); and

2. the Inland Revenue's view of whether an agency worker is an employee or self-employed being only marginally relevant for employment purposes - the Inland Revenue is bound by specific tax law (ICTA 1988, s.134) deeming workers supplied by agencies to be employees but this applies for tax purposes only.

For relevant general notes see Employment Agencies and/or Employee/employee or self-employed? .