Employee Accompaniment a Laughing Matter?
A redundancy, grievance or disciplinary process can be confusing and stressful for both employers and the individual involved. Employment law provides the employee with the right to accompaniment at related meetings by a trade union representative or work colleague to offer a degree of support. Often employees will seek accompaniment by an individual who does not fall into either category.
This is only permitted in exceptional circumstances and those refused a free choice of accompaniment often question the perceived fairness of such a restriction. However, a recent headline relating to an employee in New
Zealand goes some way towards explaining one aspect of the motivation for this restriction.
IR35 Tax Changes Due to Hit the Private Sector in 2020
As of April 2020, the Government are rolling out the off-payroll tax changes made to the public sector to medium and large sized private companies. In April 2017, the Government replaced the original IR35 legislation with new off-payroll tax affecting the public sector. The change puts the onus on the 'end user', essentially the 'hirer', for establishing whether the contractor falls inside or outside of the new IR35 off-payroll tax. If IR35 applies, the hirer, agency or other third party who pays the contractor is required to deduct tax and NICs and report to HMRC.
The legislation is designed to prevent tax avoidance.