Webinar: IR35 - What HR needs to know
Payroll consultant and lecturer Kate Upcraft explains how the IR35 off-payroll reforms will affect your organisation and the practical steps that you need to take to ensure that you remain compliant with the law and manage any additional liabilities.
IR35 aims to tackle the situation where an individual contractor who provides their personal services to an end user via an intermediary (most often a personal service company) is in reality an employee for tax purposes. While the arrangement resembles an employment relationship, the existence of the intermediary shields the end-user client from the liabilities attached to employment.
To date, it has been the responsibility of the contractor to assess their status and whether or not they are within the scope of IR35 but this is all set to change in the private sector on 6 April 2021 when this responsibility will shift to the end user, now referred to by HMRC as "off-payroll working". These reforms were rolled out to the public sector in April 2017 but it will also have to embrace the more onerous private-sector rules from 6 April 2021.
In this webinar, Kate answers the following questions, among others:
- What are the IR35/off-payroll reforms?
- What is changing on 6 April 2021?
- What are the consequences of IR35 and the reforms for organisations that engage individual contractors in this way?
- How can organisations prepare for the reforms?
- Is there anything that organisations can do to protect themselves from additional liabilities?
- How do you process invoices through the payroll for a contractor who is deemed to be caught by off-payroll working?
This one-hour webinar includes a Q&A session.