Course of the week: Employment status and employment intermediaries

29 March 2017

It is important that employers properly identify whether potential and current workers are employed or self-employed and whether they are entitled to work in the UK. Getting this wrong or failing to undertake the relevant duties can be a costly mistake and potentially lead to the employer being prosecuted and punished.

This course is aimed at payroll managers, individuals or anyone who needs to understand the risks and responsibilities placed on their organisation by employment status issues, intermediaries reporting or the immigration rules.

Reporting duties for the various types of employment intermediaries vary and both intermediaries and end users (employers) need to understand the duties and risks involved. Employment status continues to be an area of focus for the Office of Tax Simplification and for HMRC.

This course helps delegates understand these issues and the risks and responsibilities for employers.

This course covers:

  • Why employment status is important
  • Statutory rights and payments liabilities
  • Procedural responsibilities
  • Income tax and NIC liabilities
  • 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

Dates and locations coming up:

4 May - London

10 May - Manchester

16 May - London

6 June - London

To book
You can book your place on this course by visiting the website, email us or phone us on 0121 712 1063.

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