Major reforms are planned for medium and large sized organisations which employ contractors though personal service companies. Changes anticipated for this April to the way these contractors are taxed will make the end-user client (and not the contractor company) responsible for determining the contractor’s employment status for tax purposes. If the contractor is found to be an employee their fees will need to be paid through the end-user’s (or fee-payer’s) payroll with PAYE and NI deducted accordingly. This will also have a knock-on effect on the Apprenticeship Levy payable.
These reforms are tricky to get to grips with for a variety of reasons not least because they have no obvious ‘亚洲真人娱乐home’ – for some organisations it’s an HR issue, for those who source their contractors via agencies, it lies with procurement.
But help is on hand if you’re struggling to see the wood for the trees. Our 'on-demand' webinar, will walk you through the impact of the reforms, from identifying whether this is even an issue for you, through to a step by step guide to approaching compliance if it is.
In particular, our employment law and tax specialists consider:
- Who is affected by the reforms?
- An overview of the new requirements for end-user clients and guidance on how to comply
- Undertaking a contractor audit and interpreting the results
- What to expect if you use agencies
- Tips for successful implementation.
This webinar is designed for those with responsibility for implementing the reforms to off-payroll working within their organisations including those in HR and recruitment teams and procurement.
For more information about the proposed reforms, please see our briefing.
Please note: this webinar was first broadcast on 23 January 2020. To watch the webinar on-demand, please do so using the button below.
Please note that on 7 January 2020 HM Treasury announced that the government will be undertaking a review of the proposed reforms (in accordance with an announcement made by Sajid Javid in the run up to the election). The review is to conclude mid-February and it is clear from the wording of the announcement that the purpose of the review is to focus on the implementation of the reforms with a view to addressing any concerns as to how (rather than if) they will be implemented.