HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax avoidance through disguised employment. IR35 requires individuals working through an intermediary (e.g. a personal service company (PSC)) to pay broadly the same tax and NICs as any other employee, where they … Continue Reading
If you enjoy employment law AND sports, you may be enjoying this summer more than any other; and if you are also an aficionado of employee classification issues then I KNOW you are enjoying this summer more than any other. Typically, the headlines in the sports world during the summer months are dominated by free … Continue Reading
“[M]ost workers are employees under the [Fair Labor Standards Act’s] broad definitions.” The debate over classification of workers as employees versus independent contractors has yet another chapter. Last month, it was the California Labor Commissioner who sent ripples across the rideshare industry by telling Uber Technologies, Inc. that its drivers are employees, not independent contractors. … Continue Reading
Reforms of the Spanish Companies Act (‘Ley de Sociedades de Capital’) which came into force at the end of 2014 introduced new regulations challenging the historical professional relationships of members of Boards of Directors. Now that we are in the middle of the Annual General Meeting season in Spain, perhaps it is time for a … Continue Reading
Agency says drivers are employees, not independent contractors In a move that could potentially disrupt a burgeoning industry, a hearing officer for the California Labor Commissioner decided earlier this month that a former Uber driver is an employee under California law, not – as Uber contends – an independent contractor. (For those not familiar with … Continue Reading
