It’s On It’s Way! As we rapidly approach 2021 it’s easy to pick out the now approved COVID19 vaccine roll out as being the most important event on the horizon and undoubtedly the one that will have the biggest impact on business and indeed our lives as a whole. Roll on the roll out! There are other matters that loom large for the economy, one of which being Brexit with the big deal or no deal outcome running closer to the last minutes of the very final of many deadlines. Wow, those late night votes in Parliament seem a long time ago now! After its own delays and ongoing requests for clarification and change the governments amendments to Off-Payroll Working Legislation, ‘IR35’, amendments come into effect on 6th April 2021. Most employers and agencies have taken steps to prepare for the changes, however time is running out and if you haven’t got to grips with things yet the time has come to take action. The key points to remember: • HMRC does not decide what determines employment status. IR35 is based on historic case law, and HMRC’s criteria is only their interpretation of it. • IR35 does not apply to the contractor, but to each individual contract. • The legislation determines whether the contract is ‘for services’ that the contractor provides, or ‘of service’, which would be a contract of employment. • HMRC has confirmed that the new rules will not be applied in retrospect. Employment status is a complex business and there are lots area's to consider, not only features of contractual arrangements, but also baked into daily work practice. Including: Control, supervision and direction - looking at how much say you have over how you complete work and working hours. Right of substitution - this must be genuine Mutuality of obligation - if the employer offers you work do you have to accept it? Equipment - HMRC argue that if equipment is provided by the employer it could suggest that you are a disguised employee Financial risk - contractors would reasonably be expected to be taking some risk shown by insurances or investment in your own development Exclusivity - self-employed people can work for more than one employers at once Part and parcel of an organisation - becoming so ingrained in an organisation that you are part of the structure with direct reports might be a factor You can read the HRMC Facts and Advice here https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 If you are impacted by the changes or you’re not sure of your status or just want reassurance Agile Pay can help you to understand what your options and help with next steps. Contact us