Off-payroll working and other employment status considerations
Training
Online
This is your chance to enhance your potential!
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Type
Training
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Level
Intermediate
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Methodology
Online
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Class hours
3h
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Duration
1 Day
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Start date
August
other dates
Getting the employment status right for all workers engaged by an organisation is crucial to avoid substantial financial penalties.
Recent developments such as the implementation of off-payroll working rules for the private sector in 2020, numerous status case law judgements and the potential implications from the Taylor Review have made this subject ever more complicated.
On this half-day session, the factors and case law currently influencing Employment Status will be explored in detail. Combined with an explanation on how to use HMRC’s Employment Status Tool, delegates will leave this course equipped with the knowledge required to assess the correct status of their workforce.
The different types and recent changes applicable to Employment Intermediaries & IR35 rules will also be covered. Finally, the “right to work” checks that employers must undertake for all potential employees will be explained.
Facilities
Location
Start date
Start date
About this course
To inform delegates of the issues, risks and responsibilities for employers surrounding the inter-linked subjects of employment status, employment intermediaries and modern employment practices.
- Identify why correct employment status is important
- Distinguish between employed and self-employed status for tax purposes
- Identify the correct employment status of individuals
- Identify whether the reporting duties for employment intermediaries apply
- Comply with the reporting duties for employment intermediaries
- Comply with the pre-employment checks for the right to work in the UK
Payroll managers and supervisors working for agencies, public sector bodies and service providers and private sector employers, who are responsible for keeping up to date with changes in processes, and for ensuring compliance.
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Subjects
- Law
- IT Law
- Payroll
- Tax
- Pensions
- Holiday Pay
- PAYE
- NICs
- RTI
- Student loan
- Apprenticeship levy
- Remittances
Teachers and trainers (1)
CIPP trainer Trainer
CIPP Trainer
Course programme
Explaining the importance of employment status
- Listing employee rights & entitlements
- Summarising the income tax & NIC implications from employment status classifications
- Outlining HMRC’s approach to undertaking employment status compliance activities
Outlining the factors determining employment status
- Establishing the factors determining employment status
- Demonstrating the correct practice for determining status; analysing the balance of probabilities
- Using HMRC's Check Employment Status for Tax (CEST) Tool effectively
Classifying different categories of workers
- Distinguishing workers who should be on the payroll vs those off the payroll
- Summarising the key features of agency worker contracts
Distinguishing different types of employment intermediaries
- Recognising Personal Service Companies & Managed Service Companies
- Identifying workers engaged under umbrella contracts
Summarising the off-payroll working rules for employment intermediaries
- Summarising the IR35 rule
- Identifying intermediaries who may be subject to off-payroll working rules
- Summarising the key features of administering off-payroll rules
Summarising the recent changes to modern employment practices
- Summarising the features of and relevant case law on the “gig economy”
- Outlining the major findings of The Taylor Review
Outlining the various rights to work in the UK
- Categorising workers entitled to work in the UK
- Outlining the obligatory right to work checks
Off-payroll working and other employment status considerations