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

On 25 June 2020, the Corporate Insolvency and Governance Bill (the “Bill”) received Royal Assent and on 26 June 2020 CIGA came into force. The restructuring team in Mayer Brown’s London office have previously commented on the different elements of the Bill in a series of blog posts and podcasts. CIGA was swiftly followed by the introduction of The Pension Protection Fund (Moratorium and Arrangements and Reconstruction for Companies in Financial Difficulty) Regulations 2020 (the “Regulations“), which came into force on 7 July and were subsequently amended yesterday on 23 July. Now that CIGA is in force, we take a closer look at the legislation from a pensions perspective.

Continue Reading The UK Corporate Insolvency and Governance Act 2020 (“CIGA”) from a Pensions Perspective

The latest guidance from BEIS, published 13 May, confirms how holiday entitlement and holiday pay is to work during the Coronavirus pandemic. The Guidance Note is informative in some areas but makes a number of quite odd suggestions in others. We must remember that it is simply guidance. An employee’s statutory rights for holiday leave

We now have a further updated Guidance Note from HMRC. On 30 April 2020, the Government produced some new guidance on the Furlough Scheme. Contrary to some of the previous guidance updates, these are broadly helpful in clarifying some areas of uncertainty.

We have written a short report on the changes, which is available from

Not very seriously, appears to be the answer. Indeed, despite the Lord’s scathing Report being published on Monday 27 April, later that day, the financial secretary to The Treasury, Jesse Norman, told the Commons that the Government still intends to include an amendment to enable the private sector off-payroll scheme to be enacted in the

“Riddled with problems, unfairness and unintended consequences”  was The Lords’ verdict in a Report published on Monday on the ‘off –payroll rules’ (the “Rules”) which the Government had proposed introducing on 6 April 2020. The Report is a good read and echoes what many of us have been saying for some time about the introduction

The UK Government has relaxed the Working Time Regulations 1998 (“WTR“) on carrying over untaken annual leave due to the effects of COVID-19. Under the Amendment Regulations, workers will now be able to carry over untaken annual leave into the next two leave years where they have been unable to take it due

In the fifth round of updates from GOV.UK to the UK Furlough Scheme, both the Employee Guidance Note, “Check if your Employer can use the Coronavirus Job Retention Scheme”, and the Employer Guidance Note, “Check if you can claim for your Employees’ wages through the Coronavirus Job Retention Scheme”, were updated