For once this is not an article about a derogation of the Swedish variety! Norway’s largest workers’ organisation, The Norwegian Confederation of Trade Unions (LO) has announced that it will not support the implementation of the EU Temporary Agency Workers Directive which intends to offer agency workers more protection and make it easier for employers […]
Read moreNews
‘Personal service’ is an important factor in determining whether various pieces of tax legislation apply, including IR35 and sections 44-47 ITEPA. Two recent cases appear to highlight a possible conflict in approach. 1) HMRC v Talentcore (2011). This case concerns the Agency Worker Tax Rules (sections 44-77 ITEPA). Individuals were supplied to cosmetic companies for […]
Read moreAccording to Dr Cliff Arnall, creator of the equation that calculates the ‘most depressing day of the year’, we are in the midst of a miserable time. This can lead to poor productivity and increased levels of staff sickness. It may therefore be a good idea for employers to review their company sickness absence policies. […]
Read moreThe revelation that Ed Lester, Chief Executive of the Student Loans Company, was having his £182,000 salary paid through his own personal service company as part of a tax avoidance scheme has brought such arrangements into the public eye. Whilst the use of such companies is common knowledge to those in the recruitment industry, the […]
Read moreWe are at that time of year when increases in tribunal awards and calculations are due to be applied and this year is no different from any other. The amount an individual can receive if made redundant or unfairly dismissed will increase from 1st February 2012 as follows: The cap on ‘a week’s pay’ used […]
Read moreThe Association of Recruitment Consultancies has welcomed the decision by the REC not to include a prohibition on supply teacher agencies from using the ‘professions’ exemption within the Agency Workers Regulations. Adrian Marlowe, chairman of the ARC, said “Having pursued the issue with both the Department for Education and the REC for a number of […]
Read moreRoll up, roll up. Employers may be concerned that this summer, rather than rolling up their sleeves, workers are rolling up to various sporting events en masse leaving the business understaffed and overwhelmed. 2012 will be providing many high profile events, such as the European Football championships, not to mention the greatest sporting show on […]
Read more2011 was an eventful year to say the least, what with the implementation of the AWR and ongoing efforts to limit their impact. The Coalition Government decided that IR35 would not be abolished, much to the disappointment of optimistic freelancers and the Red Tape Challenge opened up a dialogue between business and Government, the outcomes […]
Read moreWho owns the followers of a Twitter account after a tweeting employee leaves a company? This is the $340k question being asked of an American court, which could set a new precedent and send shockwaves throughout the legal world. In this case, an employee working for a telephone company blogged and tweeted as part of […]
Read moreThe recent case of JLJ Services Limited v HMRC (2011) has indicated which tests carry the most importance in establishing IR35 status. Mr Spencer, an IT specialist, provided services to Allianz through his own limited company between 2000 and 2007. He was supplied to Allianz through Highams Recruitment Limited, initially to perform project work, but […]
Read moreWith the Agency Workers Regulations in their infancy, we still await the tribunal cases that will address the significant number of unknowns. One area in which the Association of Recruitment Consultancies has pushed for clarification from the department of Business Innovation and Skills is Regulation 10, the ‘Swedish Derogation’. Specifically, under what conditions could a […]
Read moreMore and more recruiters are finding themselves forced to sign up to contracts for recruitment services that have been drafted by hirers, often including wide-reaching and sometimes onerous indemnities. With the AWR rights in force, the trend is likely to continue and indemnities are likely to become all the more risky. But not all recruiters […]
Read moreSince the AWR came into force, much has been written on R.10 ‘Pay between assignments’ contracts, commonly called the Swedish Derogation (SD), the one available derogation from the basic principle under the regulations, whereby the right to equal pay falls away in return for the employer paying the agency worker for periods when they are […]
Read moreIn a time of economic struggle where employers are risk adverse; a time of high unemployment and low confidence; there is real opportunity for recruitment companies. Temporary workers may present a solution during difficult times, and having more candidates to choose from may be beneficial to clients. That is of course, unless the traditional pros […]
Read more