Following the governments confirmation that off-payroll working in the private sector will as previously announced, come into effect from April 2020, new and revised guides have been published on GOV.UK which it is hoped will help and support businesses through what could be for some employers a mammoth task in determining those workers that will be captured by the new legislation changes.
The IR35, off-payroll working, reforms will require organisations to determine the status of the worker, working through their own Personal Service Company, and ensuring that the required PAYE, Class 1 NIC and where applicable, the Apprenticeship Levy are paid.
The Government have been working with employer groups in producing this new and amended guidance which have been written from a user’s perspective. Further guidance is planned to be published later in the year.
The new and revised guidance, which all medium and large employers are advised to implement into their policies, procedures and working practices are listed below:
- April 2020 changes to off-payroll working for clients
- April 2020 changes to off-payroll working for intermediaries
- Off-payroll working for agencies
- Fee-payer responsibilities under the off-payroll working rules
- Prepare for changes to the off-payroll working rules
- Working through an intermediary
- Understanding off-payroll working
- Public sector off-payroll working for clients
- Public sector off-payroll working for intermediaries
- Private sector off-payroll working rules for intermediaries
- Private sector off-payroll working for clients
- How to calculate the deemed employment payment
HMRC have come under much criticism with regards to their Check Employment Status for Tax Tool (CEST), in light of this, enhancements to CEST are planned to be introduced by the end of the year.