Top 10 HR questions March 2021: IR35, vaccinations and SOSR

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From 6 April 2021, private-sector employers are responsible for applying the IR35 rules when engaging a contractor.

Questions on the IR35 rules on off-payroll working were popular last month. While some may have been hoping for a further delay to the reforms, HR in medium and large private-sector organisations must now ensure that they understand the impact of the IR35 rules.

Other FAQs in the top 10 look at coronavirus vaccinations, demotion, TUPE and dismissals for “some other substantial reason” (SOSR).

The top 10 HR questions in March 2021:

1. Which organisations are responsible for applying the IR35 rules from 6 April 2021?

2. What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?

3. Which individuals does an organisation need to assess under the IR35 rules?

4. Can an employer require employees to have a coronavirus (Covid-19) vaccination?

5. What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?

6. When can an employer demote an employee lawfully?

7. Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?

8. When should an organisation carry out a status assessment for a contractor under the IR35 rules?

9. In a TUPE situation, must the transferee consult the employees who will be transferring to it?

10. What does dismissal for “some other substantial reason” mean?

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