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The off-payroll working rules, formally known as IR35, aim to ensure that workers who operate through their own personal service company (PSC) pay broadly the same amount of tax and national insurance as they would if they were employed. HM Revenue and Customs introduced reforms to the rules for the public sector in 2017, and for the private sector in 2020, meaning it was the contractor’s client’s responsibility to establish whether the worker should be treated as a worker for tax purposes. If they should, it was the client’s obligation to pay income tax and national insurance as if they were an employee.
4 May 2021
Questions on Covid-19 vaccination dominate this month's list, alongside IR35, right-to-work checks and the relationship between holiday pay and overtime.
6 Apr 2021
Changes to the off-payroll working rules – known as IR35 – take effect in the private sector today.
6 Apr 2021
An annual update on the changes to employment law that are happening in April 2021 – IR35, national living wage, statutory pay rates...
1 Apr 2021
Our monthly round-up of what's worrying HR. In March HR's questions focused on IR35 reforms...
18 Mar 2021
A survey finds 38% of mid-sized organisations are not prepared for the changes to off-payroll working rules, which come in on 6 April 2021.
16 Mar 2021
Organisations could see the preparation they have had to make for IR35 as a catalyst for rethinking where skills are sourced.
1 Mar 2021
Chancellor Rishi Sunak has not ruled out tax rises in this week’s budget (3 March) after saying that he wants...
1 Mar 2021
Can employers insist their staff have a coronavirus vaccination? What is IR35? Last month's big HR questions answered by XpertHR...
26 Feb 2021
ON-DEMAND | Kate Upcraft examines the reforms to off-payroll working and how organisation should prepare for the changes in April 2021.
24 Feb 2021
TV and radio presenter Kaye Adams has won a case at the tax tribunal after judges ruled that the BBC...
16 Feb 2021
New guidance states that, unless there's evidence of deliberate non-compliance, companies will not have to pay penalties for off-payroll errors in the first 12 months.
5 Feb 2021
Public sector HR may think that IR35 reforms only apply to private sector.
18 Nov 2020
Changes to off-payroll regulations were postponed in April as employers dealt with the early challenges of the pandemic. Organisations need...
11 Nov 2020
2020 was the year that HR was required to react to the unexpected, but it’s now time to plan for...