The basis of the argument is the simple facts of law. Look, for example, at the fact that the council must operate PAYE for its officers. Who do you suppose is registered with HMRC and makes returns in respect of council employees? Individual councillors or the council? You're digging yourself into absurdities by putting too much stress on forms of words. If you suppose councillors are the employer, which councillor is the employer? They can't collectively be an employer unless they are in some legal form that allows them to act as a single entity. The only possible entity that excludes the council itself would be a partnership. But councillors most definitely are not a partnership. Have you accepted that the council is a legal person? if so, on what grounds are you attempting to say that the council is not the employer? I'm asking for a legal argument, not for fragments of opinions. That councillors must implement employment policies no more makes them the employer than does the same thing for a company manager.