This course explains how to assess employment status, the financial risk of getting it wrong and the IR35 process changes for the public sector.

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Who is this course aimed at?

Payroll managers and supervisors working for agencies, public sector bodies and service providers, who are responsible for keeping up to date with changes in processes, and for ensuring compliance.

Why should I invest in this course?

You will learn how to identify whether potential and current workers are employed or self-employed, and whether they are entitled to work in the UK, and about the reporting duties for the various types of employment intermediaries and end users, and an awareness of any financial risks.

You will learn about the latest IR35 changes for off-payroll working in the public sector, including the specific responsibilities of Personal Service Companies (PSCs), public sector bodies and any third parties.

Course content

  • Importance of determining employment status
  • Statutory rights and payments liabilities
  • Procedural responsibilities
  • Income tax and NIC liabilities
  • HMRC's employment status service
  • HMRC audit risk
  • Determining employment status
    • Determining factors
    • Employment indicator tool
    • Balance of probability
  • Types of worker
    • Agency
    • Apprentices, trainees and students
    • Casual
    • Educational establishments
  • Employment intermediaries
    • Personal service companies
    • Managed service companies
    • Agencies
    • Umbrella contracts
    • Reporting duties and penalties
    • Travel and subsistence expenses
    • Off-payroll working in the public sector
  • Right to work in the UK
    • Who has the right to work in the UK
    • Visa sponsorship and the points-based system
    • Right to work checks and penalties

Course aims

On completion, delegates should be able to:

  • Appreciate the importance of employment status
  • Identify employment status
  • Understand the nature of employment intermediaries
  • Appreciate the reporting duties for employment intermediaries

Booking information

For more information please email admin@cipp.org.uk or call us on 0121 712 1063. 

Closing date for bookings is two weeks prior to the course date.