Trying to find the most depressing part of the new House of Lords’ Economic Affairs Committee report on IR35 is not easy. There are so many possible candidates, for one thing, and as an insight into the legislative process it is little short of terrifying. Not even law by twitter like the Job Retention Scheme, … Continue Reading
The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides employers a number of economic relief programs, including deferral of employers’ share of quarterly social security tax deposits and forgivable Payroll Protection Program (PPP) loans. The IRS recently released a set of frequently asked questions and answers regarding the CARES Act’s deferral of quarterly Social … Continue Reading
Tax credits may be available to employers who are required to pay additional wages to employees under the Families First Coronavirus Response Act (the “FFCRA”). Specifically, tax credits may be available to employers who are required to pay employees under the Emergency Sick Pay Leave and the Emergency Family and Medical Leave portions of the … Continue Reading
The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, enacted and sent to the President for his signature on March 27, 2020, is bipartisan legislation providing more than US$2 trillion in relief for both companies and families affected by the coronavirus disease 2019 (COVID-19) pandemic. It includes a number of provisions designed to … Continue Reading
The changes in the economy brought on by coronavirus disease 2019 (COVID-19), commonly known as the “coronavirus,” present challenges to employers trying to manage their greatest resource – employees. A cross-practice team involving our Tax Strategy & Benefits, Labor & Employment and Data Privacy & Security lawyers have published this alert that identifies some of … Continue Reading
On March 18, 2020, the U.S. Senate approved a bipartisan bill aimed at addressing the coronavirus. After rejecting two attempted amendments to the House bill, the “Families First Coronavirus Response Act” passed the Senate by a vote of 90-8. As we reported on March 17, the comprehensive emergency measure expands nutrition and food assistance, unemployment … Continue Reading
On March 18, 2020, the U.S. Senate approved a bipartisan bill aimed at addressing the coronavirus. After rejecting two attempted amendments to the House bill, the “Families First Coronavirus Response Act” passed the Senate by a vote of 90-8. As we reported on March 17, the comprehensive emergency measure expands nutrition and food assistance, unemployment … Continue Reading
On Saturday, March 14, 2020, the US House of Representatives passed a version of HR 6201, referred to as the “Families First Coronavirus Response Act (Act).” The comprehensive emergency measure expanded nutrition and food assistance, unemployment insurance benefits, and protections for workers exposed to risks by the pandemic. Most notably for employers, HR 6201 included … Continue Reading
The keen follower of IR35, for there must be such a person, will have seen reports in the Press about the blanket approaches to PSC contractors being taken by some businesses of a size and/or reputation that they don’t need to worry too much about the views of those who may wish to work for … Continue Reading
Following the Government’s review into the enforcement of the National Minimum Wage Regulations 2015, it has announced a number of changes which are to be introduced in April of this year. Whilst the headlines focus on the reintroduction of naming and shaming of those who pay below the NMW, other aspects of the changes are … Continue Reading
Ready for IR35 in three months’ time? Nor is almost anyone else, it seems. But is it now too late to do anything about it, or can you still take meaningful steps, even at this advanced stage, to protect your IR35 position?… Continue Reading
As 2019 has come to an end, it is time for employers to get ready for 2020. Below we present a short summary of changes in Polish employment law, covering such areas as salaries, taxes, benefits and employee litigation.… Continue Reading
Last month the government published both the results of its latest consultation on IR35 and the draft legislation. So with time to digest, any surprises?… Continue Reading
Over 240 people signed up for our IR35 webinar last Thursday. I would love to see this as a long-overdue recognition of my presentation skills, but fear instead that it just reflects widespread and continuing uncertainty among end-users about how new IR35 will work in practice. Our latest information is that the draft legislation will … Continue Reading
We have cautioned earlier in this series about allowing your PSC contractors to become integrated into your business so far as their outward projection to clients is concerned – describing them as part of “our team”, giving them business cards, company phones or invitations to the client party, and so on. Integration is something you … Continue Reading
It is only a slight over-simplification to say that one key difference between an employee and a contractor is that an employee gets paid by time and a contractor by output. There are obvious exceptions, such as piece-rate or commission-based employees on the one hand, and contractors who sell their services by volume rather than … Continue Reading
With the very kind assistance of APSCo and two members of HMRCs Employment Status and Intermediaries Policy team, we recently held two client workshops on the practical issues arising to end-users and recruiters from “new” IR35.… Continue Reading
Come April 2020, if you want to avoid having to deduct tax on invoices from J Soap & Co for the supply of Joe Soap, you will need to confident that it is in business on its own account and not just a vehicle for our Joe to minimise his income tax bill. Key to … Continue Reading
When considering whether an individual would be an end-user’s employee for IR35 purposes if you took away his personal services company, HMRC will pay particular attention to how far his role can be said to be integrated into the business of that end-user. Some peripheral involvement is absolutely fine, but the greater the degree of … Continue Reading
In an earlier part of this series I floated the question of whether you could safely omit from a contract with a personal services company some of the “quality control” wording you might see in an employment contract. After all, runs the argument, that sort of obligation must amount to control or direction, and then … Continue Reading
From April 2020, IR35 will make end-user businesses liable to deduct income tax and National Insurance on payments to personal service contractor companies where, if you took away the company, the individual whose services are supplied would be their employee. A key factor in that question is the obligation of personal service on the individual … Continue Reading
If you appointed a decorator to paint your house, would you expect him to need to borrow your brushes? A window cleaner not to have his own ladders? A tax consultant to ask you to supply a calculator? Obviously (or at least hopefully) not.… Continue Reading
