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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.
16 Jul 2020
There should be no further delay in addressing the long-standing ‘unfairness’ of contractors paying less tax than employees in situations...
2 Jul 2020
The changes to off-payroll working rules in the private sector, known as IR35, will go ahead in April 2021 after...
15 Jun 2020
Drawing narrow comparisons between ‘good’ and ‘bad’ types of work does nothing to help precarious workers, according to a panel...
20 May 2020
A proposed delay to the extension of IR35 rules to the private sector has failed to gain support in parliament....
7 May 2020
An appeal judgment with major ramifications for self-employed workers and IR35 has been made in the upper tribunal that has...
27 Apr 2020
The IR35 rules are ’riddled with problems, unfairnesses, and unintended consequences’, according to a House of Lords committee.
22 Apr 2020
The House of Lords committee looking at the proposed extension of IR35 regulations to the private sector has written to...
6 Apr 2020
Each April, HR professionals must ensure that their organisation complies with the latest round of amended employment laws and deadlines....
18 Mar 2020
Changes to the IR35 off-payroll working rules in the private sector have been delayed by 12 months in response to...
12 Mar 2020
Given the covid-19 coronavirus has now been declared a pandemic by the World Health Organisation, chancellor Rishi Sunak’s Budget announcement...
11 Mar 2020
Measures announced in the Budget today will make it easier for workers’ to self-isolate if they suspect they have the...
3 Mar 2020
How to respond to the risk of the spread of coronavirus is the subject of February’s most popular FAQs.
3 Mar 2020
Rather than run the risk of being caught out by the extension of off-payroll working rules to the private sector,...
3 Mar 2020
When it comes to the upcoming changes to IR35 legislation, worker status should not be the only thing on employers’ minds.