Policy News Journal - 2016-17

The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal

The paper outlines in short what the Gig, Sharing and Platforms are:  'Gig' is where organisations and independent workers contract for short-term engagements  'Sharing' in this context means generating money by sharing or renting out assets  'Platform' is the use of IT systems to facilitate/connect opportunities for gig/sharing. The OTS considers that tax issues are raised by gig working (and to an extent by sharing) in a number of ways, especially as one’s status for tax and for employment rights are not always the same:  the individual worker who contracts for a gig: are they employed or self-employed for tax purposes? How do they interact with the tax system? Is the system simple for them?  the platform operator: could they become more involved beyond simply sorting out their own tax position?  the individual or company who is offering the gig: does the hirer have any role?  HMRC: the tax system has existing rules, systems to gather data and ways of assessing that will apply to those working in the Gig and Sharing Economies, just as to the generality of taxpayers. But what of the practicalities? What about knowing who the individuals are in the first place and then managing the increased monitoring load?  the Exchequer: does gig working mean lower tax receipts, particularly of employer NICs? The OTS will be considering the impact of these issues in their future projects and may carry out further work in the area. The OTS continue to welcome all comments to help inform their work so if you have any thoughts please contact them by email . Employment status review The current employment framework means a person’s entitlement to employment rights is determined by their employment status.  employee – entitled to a full range of employment rights: the National Minimum and Living Wage, annual leave, rest breaks, maternity, paternity and adoption leave, right not to be treated less favourably as a part-time worker, right not to be treated less favourably as a fixed-term employee, right to request flexible working, protection from discrimination at work, minimum notice periods, collective redundancy consultation, statutory redundancy pay, protection from unfair dismissal and TUPE.  worker – entitled to a range but not all employment rights: the National Minimum and Living Wage, annual leave, rest breaks, right not to be treated less favourably as a part-time worker, protection from discrimination at work.  self-employed – no entitlement to employment rights beyond basic health and safety and anti- discrimination framework. The Employment status review (2015) report was commissioned under the Coalition government and submitted to the Minister for Employment Relations in March 2015. The data in the report was updated in December 2015. It has recently been placed in the public domain in the interests of transparency and to help inform the Taylor Review .

The findings and recommendations from the Taylor Review are due to be published later in 2017.

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Payroll Giving Quality Mark 15 February 2017

Every year, anyone running a Payroll Giving scheme can bag themselves a Payroll Giving Quality Mark.

The awards are graded based on % of employees giving from your total staff base, and calculated annually.

This year's deadline is your March 2017 payroll run.

Launched in January 2006, the Payroll Giving Quality Mark recognises and rewards organisations for making Payroll Giving available to their staff.


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