In the wake of the Covid-19 pandemic the government postponed the introduction of reforms to the off-payroll working rules (IR35) from April 2020 to 6 April 2021. In the meantime there’s plenty for end-users to do to ensure a smooth transition to the new rules and avoid bear traps along the way. One of the key issues to consider is the extent of any corporate criminal offence (CCO) risk when businesses engage contractors recently assessed as deemed employed. End-users may commit a facilitation offence where they agree unrealistic contractual terms and/or where prevention procedures are inadequate. The challenges of IR35 can be avoided by hiring contractors as fixed term employees or by engaging contractors as agency workers or as employees of umbrella companies; however before contracting with any supplier of contingent labour it is recommended that end-users carry out due diligence on suppliers’ tax and...
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In the wake of the Covid-19 pandemic the government postponed the introduction of reforms to the off-payroll working rules (IR35) from April 2020 to 6 April 2021. In the meantime there’s plenty for end-users to do to ensure a smooth transition to the new rules and avoid bear traps along the way. One of the key issues to consider is the extent of any corporate criminal offence (CCO) risk when businesses engage contractors recently assessed as deemed employed. End-users may commit a facilitation offence where they agree unrealistic contractual terms and/or where prevention procedures are inadequate. The challenges of IR35 can be avoided by hiring contractors as fixed term employees or by engaging contractors as agency workers or as employees of umbrella companies; however before contracting with any supplier of contingent labour it is recommended that end-users carry out due diligence on suppliers’ tax and...
If you are not a subscriber, subscribe now to read this content.
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