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Why you should attend
There are three terms associated with the content of this webinar:
- Off-payroll working
- IR35 legislation
- Employment intermediaries legislation
To increase compliance with the existing off-payroll working rules, medium and large organisations in all sectors of the economy will become responsible for assessing the employment status of individuals who work for them through their own company.
The reform was introduced in the public sector in 2017, however in the budget 2018, the Government announced that it would be introduced to all other sectors from April 2020. Outside the public sector, the reform will not apply to the smallest 1.5 million organisations.
From 6 April 2020, medium and large organisations outside of the public sector will need to decide whether the rules apply to an engagement with individuals who work through their own company.
All public sector organisations will continue to make determinations as now, however the reforms also bring some changes which the public sector will also need to comply with.
The key difference for all other medium and large organisations is ‘where the decision is made’. In the private sector it is currently the consultant that makes the determination as to whether off-payroll working rules apply, but from April 2020 that responsibility moves to the client or the engager (the one who is having the work done for them).
Where the rules do apply, the organisation, agency, or other third party paying the worker’s company will need to deduct income tax and employee NICs and pay employer NICs.
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
- 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.