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Why you should attend
This webinar is about changes to the original employment intermediaries legislation that applies to intermediaries such as Personal Services Companies (PSCs). These ‘IR35 rules’ require the worker’s intermediary to assess their employment status when they work for an end client through the intermediary. Where the engagement is assessed as being sufficiently similar to direct employment, the intermediary must process PAYE on the payment received for the engagement.
In 2017, reforms were introduced to increase compliance with the IR35 rules, now also known as off-payroll working rules, that affected engagements where the end client is a public sector organisation (or associated agency).
- Responsibility for assessing the employment status of the worker shifted from the intermediary to the end client
- Where the rules apply, responsibility for processing PAYE shifted from the intermediary to the fee-payer.
In 2018, the Government announced that it would extend the reforms to all other sectors, with the exception of small organisations.
The changes were to take place from 6 April 2020. However, due to the impact of the coronavirus pandemic, they have been deferred to 6 April 2021.
There are some changes within the off-payroll working rules themselves, particularly in relation to the flow of information. It is important to note that these changes will apply to organisations in the public sector and elsewhere that are affected by the 2017 reforms.
This webinar provides an overview of the off-payroll working reforms and the 2021 changes. It explains key terms such as fee-payer, how to identify small organisations for the exception, and the new information duties. It concludes with tips about preparing for the changes.
This course is suitable for anyone with responsibility for recruitment decisions, procurement of services, payroll, HR and finance teams. This can be in private and public sector organisations as well as payroll service providers.
What you will learn
After listening to the webinar, delegates should be equipped with an understanding of the new obligations and consequent requirements, to then put in place processes to:
- Review current engagements
- identify any undertaking with intermediaries which may include Personal Service Companies (PSCs), agencies or both
- Decide how status determinations will be made
- choose a method to ensure consistency, such as HMRC’s CEST tool
- create a review process as working relationships may change over time
- Review all recruitment and procurement policies
- ensure they are robust enough to identify contracts and engagements that are captured by the reforms
- Communicate with
- internal departments
- external companies
- workers who are engaged through intermediaries
Course content
- Background on IR35 legislation and consultation on new off-payroll working rules
- Exclusion for small employers
- Companies in scope
- Statutory Status Determination Statement
- Flow of information
- Client-led status disagreement process
- Transfer of liability
- Considerations for payroll
Continuing your learning
Off-payroll working and other employment status considerations
Getting the employment status right for all workers engaged by an organisation is crucial to avoid substantial financial penalties.
Recent developments such as the implementation of off-payroll working rules for the private sector in 2020, numerous status case law judgements and the potential implications from the Taylor Review have made this subject ever more complicated.
On this half-day session, the factors and case law currently influencing Employment Status will be explored in detail. Combined with an explanation on how to use HMRC’s Employment Status Tool, delegates will leave this course equipped with the knowledge required to assess the correct status of their workforce.
The different types and recent changes applicable to Employment Intermediaries and IR35 rules will also be covered. Finally, the ‘right to work’ checks that employers must undertake for all potential employees will be explained.