The effect of the IR35 changes in 2017 and 2021 were to shift the burden of assessing, whether the legislation applies (and operating PAYE where it does) onto the entity which is closest in the contractual chain to the personal service company (or other intermediary), rather than the personal service company. All parties to labour supply chains (and in particular public sector and medium and large private sector end-clients) require to be aware of their obligations under the legislation, especially in light of the mechanisms shifting the liability for operating PAYE to other parties in the labour supply chain.
We will provide an overview on:
- how the law currently stands;
- the key steps businesses should be taking to comply with IR35;
- employment status assessments; and
- what to do if things go wrong
From commercial solutions to lessons learned so far, we will provide a practical insight into the application of these rules in the public sector.