maximum work periods and minimum rest periods; minimum paid annual holidays; minimum rates of pay, including overtime rates; the conditions for hiring out workers, in particular the supply of workers by temporary employment firms; health, safety and hygiene at work; protective measures with regard to the terms and conditions of employment of pregnant women or women who have recently given birth; children and young people; and equality of treatment between men and women and other non-discrimination provisions. The 2014 Enforcement Directive (2014/67/EU) builds on mutual co-operation information and enforcement requirements in the 1996 Directive and must be transposed by 18 June 2016. It also introduces a requirement for subcontracting liability in the construction sector. Government response The Government’s response to the consultation states that the UK will meet its obligations under the Enforcement Directive by taking a light touch approach that does not go beyond the EU requirements and balances the rights of both workers and the burdens on the businesses that employ them. Regulations will be introduced to bring in some new measures to implement the requirements of the Posted Workers Enforcement Directive. These measures will introduce limited subcontracting liability in the construction sector. This means that a posted worker in the sector can bring an individual claim for unpaid wages for the national minimum wage against a contractor in an employment tribunal. A due diligence defence will be available to the contractor.
Subcontracting liability will be limited to the construction sector and to the contractor one up the supply chain from the posted worker’s direct employer.
Guidance will be issued in due course to ensure that employers and employees in the UK are aware of the minimum rights for workers and how they can be enforced. Going forward, the Government will enforce the Enforcement Directive, making sure that UK competent authorities cooperate and collaborate on cross-border issues.
CIS contractor monthly returns & subcontractor verifications 19 February 2016
After April 2016 HMRC will no longer accept paper Construction Industry Scheme (CIS) returns.
Currently within the Construction Industry Scheme (CIS), over 85% of contractors and their authorised agents send HMRC their CIS returns online. After April 2016, everyone will have to use the online service and HMRC will no longer accept any paper CIS returns from that date. This change is one of a series of improvements HMRC is making to CIS to increase efficiency and accuracy and to reduce administration. Other changes will include the ability to amend returns online and an online message/alert service.
Improvements will also be made to the online verification service, as contractors will have to use our online system to verify their subcontractors from April 2017.
Contractors and agents who currently send their returns online do not need to do anything at this time. HMRC will be updating the CIS web pages over the next few months to provide more information on the new amendment and messaging service.
To be ready for the April 2016 changes, contractors and agents who currently send paper returns will need to:
register for our online services in advance. You will need your employer reference number which you would have been given when you registered as a contractor and your Accounts Office (AO) reference number which is shown on your monthly contractor return, or change to a commercial software package .
If you are unable to use the online service, please write to HMRC explaining the circumstances and they will then contact you with more information.
National Insurance Contributions and Employers Office HMRC BX9 1BX.
CIPP Policy News Journal
25/04/2016, Page 45 of 453
Made with FlippingBook - Online magazine maker