Changes to employment status rules for Uk contingent workers
For many decades the UK has been wrestling with the issue of employment status and trying to ensure that operating on a self-employed basis is not something that is entered into simply to avoid the payment of tax and social security. In April 2017 new legislation was implemented for public sector bodies in the UK that required them to deduct tax and social security from a contractor’s invoice if the terms and conditions of their engagement pointed to a contract of employment, if it was not for the existence of an intermediary such as a limited company structure that the consultant was operating within. This legislation is known as IR35 after the number of the press release from 1999 when this legislation was first due to take effect. The legislation was due to be implemented for most private sector employees in April 2020, but was delayed due to COVID-19 until April 2021. It is a very significant change to the employment status rules and therefore to the costs and responsibilities of any medium or large private sector employer who uses contingent labour.
The course is delivered over two days from 3.30pm to 5.00pm GMT in order to accommodate worldwide time zones. A pack of slides are provided to all delegates
Who is this course for?
It is aimed at those who are looking to start running a payroll in the UK for their organisation, or those who are utilising the services of a service provider who want a better understanding of the setup requirements so they are better able to support their business and ensure compliance in their organisation.
What will you achieve?
Sufficient knowledge to be able to assess the impact of the IR35 rollout for any UK subsidiaries including whether additional technical expertise will need to be brought in to advise.
Jo has over 20 years’ payroll experience, working in a variety of different roles during that time. Jo has always been involved in payroll, this includes the 10 years whilst working for a HR and Payroll software provider. During those 10 years, roles included consultant, project manager, payroll quality manager and finally, going on to establish and implement a payroll managed service using the company’s standard HR and Payroll product.
- Definitions, the contractor landscape and the rationale for change
- What have we learned from the public sector rollout?
- An introduction to employment status
- How to carry out a contract review and a status assessment
- Using the check employment status for tax tool, issuing a determination statement and the appeal process
- The operational impact for payroll and finance
- Preparing an IR35 action plan
What will be covered?
Even though the course is delivered online there is the opportunity to ask the presenter any technical questions or request additional support throughout.
Post-course support can also be offered with the fee subject to negotiation depending upon whether this is one-off, or the delegate would prefer a retainer service which we offer to clients based on an hourly rate.
The Global Payroll Association also offers the following courses for employers with employees based in the UK:
- An overview of UK payroll (three x 2 hour sessions over three days)
- An overview of UK benefits and expenses taxation (three x 2 hour sessions over three days)
- A UK payroll compliance update - covering recent and future legislative developments (two x 1 ½ hour sessions over two days)