BDBF'S 2021 Employment Law Tracker - Employment and HR
Changes to the IR35 rules in the private sector The way in which the IR35 rules operate in the private sector will change. These reforms will see contractors lose the ability to determine their own tax status and place this burden on those who engage them. Large and medium-sized businesses in the private sector that engage independent contractors via an intermediary (usually a personal service company) will become responsible for assessing whether the IR35 rules apply. Once the business has made its assessment it must notify certain parties of its decision and provide them with the opportunit...