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UK Labour Supply Chains and the Use of Umbrella Companies The modern workplace sources labour in many ways. Non-payroll or off your payroll labour presents risks and challenges, especially as models evolve. Often called contingent labour, this can include self- employed sole traders, intermediaries like personal service companies, agency workers, as well as those through professional employer organisations or umbrella companies. E nd clients or users of such labour often assume workers are employed by another party in the chain, or are
Authors: Susan Ball and Charlie Barnes Susan Ball is a partner at RSM UK , and she has more than 30 years of experience working extensively in the employment tax, investigations and reward field. Susan is the past President of the Chartered Institute of Taxation and sits on its employment taxes committee. Charlie leads the RSM UK employment legal team, which specialises in fair work and pay issues such as National Minimum Wage, holiday pay, equal pay and the duty to prevent senior exits. In addition, he is an experienced employment tribunal advocate who has successfully defended numerous employers in the employment tribunal against claims including sex discrimination, whistleblowing and unfair dismissal. sexual harassment. Charlie also specialises in complex disputes, investigations and
genuinely ‘off-payroll’ without sufficient due diligence. This poses risks, as in the UK several areas of the tax legislation include transfer of debt provisions, and end users can become liable for unpaid taxes.
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GLOBAL PAYROLL MAGAZINE ISSUE 11
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