This half day course will...

• Provide an introduction to employment status and carrying out a contract review
• Familiarise delegates with the current public sector rules and the issues that have emerged since their introduction
• Outline the private sector changes that will impact both public, private and voluntary sectors and those that will only impact the private sector
• Consider the operational challenges for HR, finance and payroll team in implementing the rules
• Consider the particular complexities for payroll agents who will be providing payroll services to both engagers and single director freelancers/consultants
• Help you to determine an action plan for your business

The course is crucial for people with any Finance, Payroll or HR responsibility within their organisation. The rule changes apply to medium and large businesses that turn over more than £10.1m, employ more than 50 people and have a balance sheet over £5.1m. Public and voluntary sector organisations that engage freelance contract workers should also attend as the rules will change for them too as compared to what they have had to do in respect to PSCs since April 2017. 

Whether you run your payroll in-house or outsource it to an agent you need to understand the impact of these new rules from a cost, administration and operational perspective

Payroll agents will need to assess the impact of the regulations on their letters of engagement and their fee strategy for providing payroll services

The course assumes some prior understanding of payroll operations.

• A course pack containing the information presented on the day
• A certificate of attendance

• Why do you need to understand how the system works?
• What is meant by off-payrolling?
• What is the difference between an Engager and a Fee Payer?
• What is the definition of a Personal Services Company (PSC)?
• How can you check a worker’s employment status for tax purposes?
• If you’re a consultant how do you get a Status Determination Statement (SDS)?
• How are small, medium and large engagers defined?
• How does IR35 interact with the Construction Industry Scheme (CIS)?
• Which changes are going to have an impact on the Public Sector?
• How can the liability for tax be transferred along the supply chain?
• What are the key factors that HMRC take into account when assessing whether someone is an employee?
• What are the key factors that HMRC take into account when assessing whether someone is ‘in business’?
• How often must a contractor’s employment status be reviewed?
• How should the payments be processed, according to status?
• What penalties do HMRC have at their disposal?
• What is the process for appealing a penalty or decision by HMRC?
• What are the risks facing your organisation from these new rules?
• What additional help and resources are available?