This course explains how to assess employment status, the financial risk of getting it wrong, the right to work in the UK and a variety of modern employment practices. It covers recent developments such as the IR35 process changes (‘off-payroll working’) and possible future developments following various Government consultations.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

SaveSaveSaveSave

Why should I attend?

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 & IR35 rules will also be covered. Finally, the “right to work” checks that employers must undertake for all potential employees will be explained.

What will I learn?

To inform delegates of the issues, risks and responsibilities for employers surrounding the inter-linked subjects of employment status, employment intermediaries and modern employment practices.

  • Identify why correct employment status is important
  • Distinguish between employed and self-employed status for tax purposes
  • Identify the correct employment status of individuals
  • Identify whether the reporting duties for employment intermediaries apply
  • Comply with the reporting duties for employment intermediaries
  • Comply with the pre-employment checks for the right to work in the UK

Course content

  • Explaining the importance of employment status
    • Listing employee rights & entitlements
    • Summarising the income tax & NIC implications from employment status classifications
    • Outlining HMRC’s approach to undertaking employment status compliance activities
  • Outlining the factors determining employment status
    • Establishing the factors determining employment status
    • Demonstrating the correct practice for determining status; analysing the balance of probabilities
    • Using HMRC's Check Employment Status for Tax (CEST) Tool effectively    
  • Classifying different categories of workers
    • Distinguishing workers who should be on the payroll vs those off the payroll
    • Summarising the key features of agency worker contracts
  • Distinguishing different types of employment intermediaries
    • Recognising Personal Service Companies & Managed Service Companies
    • Identifying workers engaged under umbrella contracts
  • Summarising the off-payroll working rules for employment intermediaries
    • Summarising the IR35 rule
    • Identifying intermediaries who may be subject to off-payroll working rules
    • Summarising the key features of administering off-payroll rules
  • Summarising the recent changes to modern employment practices
    • Summarising the features of and relevant case law on the “gig economy”
    • Outlining the major findings of The Taylor Review
  • Outlining the various rights to work in the UK
    • Categorising workers entitled to work in the UK
    • Outlining the obligatory right to work checks

 

Further development

Creating a Payroll Procedures Manual:
Ascertaining correct employment status is just one of the broad array of tasks and obligations that Payroll Supervisors and Managers have to incorporate into their procedural documentation. This course covers the theory and practicalities that need to be considered when designing a procedures document that all payroll departments need to ensure all statutory and contractual obligations are managed efficiently and professionally.
 

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.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply