Given how events have unfolded since the Mini-Budget was announced by the Chancellor of the Exchequer on Friday 23 September, even the most ardent of employment law enthusiasts may be forgiven for having had their attention diverted elsewhere. Not us however! Whilst others have focussed on tax rates we have been considering the implications for employers not only of proposals contained in the Mini-Budget but also in light of other government announcements and commentary coming through from the Prime Minister, Liz Truss, and others. The proposals as they stand currently are radical and there is likely to be more to come. We share our thoughts on the current proposals below:
Removal of the reforms to the off-payroll working rules (IR35)
One of the purposes behind the reforms to the off-payroll working regulations (IR35) was to ensure that individuals who provide their services through a personal services company (PSC), but who otherwise are difficult to distinguish from directly engaged employees, pay the income tax and National Insurance contributions which would have been payable had they been engaged directly by their end-user client/ customer as an employee. Before those reforms, it was for the PSC to ensure that the correct tax and national insurance contributions were paid in respect of any fee.
Concerned that there was widespread non-compliance with IR35, reforms to the off-payroll working rules were brought in 2017 for the public sector and in 2021 in the private...
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