On 5 November, the Chancellor of the Exchequer, Rishi Sunak, announced that the Coronavirus Job Retention Scheme (“furlough scheme”) would be extended to 31 March 2021. On 11 November, HMRC provided updated guidance which sets out detailed information on the extended furlough scheme.
As outlined in our previous post, the furlough scheme will remain
As a result of the COVID-19 pandemic, the UK Government made the decision to delay the implementation of IR35 reforms to the private sector from April 2020 until April 2021 (see our previous blog post on this here). As a reminder, the IR35 reforms (commonly referred to as the “off-payroll working rules”) are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an employee of the end-user client receiving the service. These rules will impact medium and large businesses in their role as the end-user client. From 6 April 2021, private sector businesses will become responsible for determining the employment status of contractors, regardless of whether they supply their services through a personal service company directly to the end-user or via an agency. The new rules will effectively see a shift in current responsibility on status determination, from the contractor to the end-user client. The changes will not apply to small businesses that engage contractors through an intermediary.
Continue Reading IR35 reforms update: Make sure you are ready for 6 April 2021
The Job Security Scheme – announced 24 September 2020
The Chancellor has announced his “Furlough 2.0” – a wage subsidy programme called the Job Support Scheme (“JSS”). The aim, of course, is to help UK employers weather the continuing COVID-19 storm, with the hope of saving jobs or at least staving off mass redundancies when
As we flagged in our post in April 2019 (https://www.mayerbrown.com/en/perspectives-events/blogs/2019/04/ir35-reform-what-employers-can-be-doing-now-to-prepare), the government intends to apply the IR35 reforms to the private sector in April 2020. As a reminder, the IR35 reforms are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an