EMPLOYMENT STATUS - 15.10.2020
Off-payroll working, here we go again
One of the casualties of COVID-19 was the government’s plan to roll out the off-payroll working reforms to the private sector, but it was merely a delay to April 2021. So what do you need to know and how should you prepare?
APPRENTICESHIPS - 17.09.2020
Apprenticeship funding, incentives and standards
The government is clear that apprenticeships are key to revitalising the economy and providing employment for young people. But what are the key developments you need to know about?
EMPLOYMENT STATUS - 14.04.2020
Off-payroll working rules reforms postponed
The government has announced that it’s deferred the reforms to the off-payroll working rules by a year. What does this delay mean in practice?
IR35 - 09.04.2020
IR35 changes pushed back
Having only just confirmed in the Budget the rollout of the IR35 reforms to the private sector from 6 April 2020, the government caved in to demands from the House of Lords to postpone the implementation in light of the coronavirus impact. Note. This is not a cancellation, but rather a delay and the reforms are still due to come into effect on 6 April 2021. Given the significant number of engagers who still had not fully prepared for the changes, this is a welcome breathing space, but as the economy will not be up and running again properly until the autumn it will still only leave around six months’ preparation time. ...
EMPLOYMENT STATUS - 30.03.2020
Off-payroll working - the operational rules
IR35/off-payroll working has seldom been out of the news for several months and many businesses are confused by the situation. HMRC has published numerous changes to the off-payroll rules that come into effect in April. What’s to know?
AGENCY WORKERS - 26.03.2020
Q&A - no more Swedish derogation
Q. We sometimes hire agency workers and have been told that the “Swedish derogation” will be abolished on 6 April 2020 . Can you explain what this might mean for us in practical terms? A. The Agency Workers Regulations 2010 (AWR) grant agency workers the right to the same basic working and employment conditions as they would have received had they been directly recruited by the end user after they’ve been in the same job role for twelve weeks. This is known as the equal treatment principle. Under the Swedish derogation rules in the AWR the equal treatment principle doesn’t apply where an agency worker entered into a permanent contract with the agency which supplied them to the end user and they are paid between assignments. The effect of the Swedish derogation means that employers can pay agency workers less than their own workers in certain circumstances, i.e. the equal treatment principle is disapplied. ...