As part of a series of economic measures in response to the coronavirus pandemic, the UK government delayed the implementation of reforms to the off-payroll working rules for medium and large private sector businesses to April 2021.
As with the earlier changes to the operation of IR35 in the public sector, the effect of the new legislation is to shift the burden of assessing whether the legislation applies on to the hiring company rather than the personal service company. The assessment must be passed down the supply chain to the fee payer who is responsible for its implementation and for the appropriate operation of PAYE. All parties to labour supply chains (and in particular public sector and medium and large private sector end-clients) are affected and will need to be aware of their obligations under this legislation, including the new provisions that shift liability for the operation of PAYE in the labour supply chain.
Even if you are the hirer but not the fee payer, you may still be liable for correct payroll deductions if the fee payer should default.
In this webinar hear from experts from DWF and Giant Group who provide an overview of this change in law with a focus on the key steps businesses should be taking now to protect themselves under the new rules. From commercial solutions to lessons learned from the public sector reform, we provide a practical insight for your business, wherever you sit in the supply chain.
Please do not hesitate to contact us should you require any assistance on the matters raised in this webinar.