Employment intermediaries: reporting requirements
13 February 2015
New guidance on reports intermediaries may have to send to HMRC for agency workers where they did not operate PAYE has been published.
An intermediary is any person who makes arrangements for an individual to work for a third party or be paid for work done for a third party. An employment intermediary is also commonly referred to as an agency. From 6 April 2015, intermediaries must return details of all workers they place with clients where they don’t operate Pay As You Earn (PAYE) on the workers’ payments. The return will be a report (or reports) that must be sent to HM Revenue and Customs (HMRC) once every 3 months.
You don’t have to send HMRC reports if you are a UK employer and you:
supply workers to provide their services to end clients and nobody else is involved operate PAYE when you pay those workers
HMRC has consulted with intermediary representatives and has listened and responded to many of the concerns raised around the information to be included in the report. Wherever possible the final reporting requirements have been changed to reduce the regulatory burden.
Welsh place ban on umbrella payroll firms
17 March 2015
The Welsh Government has formally barred the use of umbrella payroll companies on public works contracts.
The Construction Enquirer has reported that the Welsh Government has formally barred the use of umbrella payroll companies on public works contracts.
Jane Hutt, minister for finance in Wales, has launched new guidance aimed at stamping out the use of false self employment and umbrella payment schemes. Construction union campaigners at UCATT seized on the victory and have now written to councillors in Yorkshire calling on them to follow the Welsh lead.
Inspectors from the Employment Agency Standards Inspectorate (EAS) led a number of successful visits to businesses in the Sheffield area at the beginning of February 2015. EAS inspectors were accompanied by officers from HMRC’s National Minimum Wage (NMW) team. During the course of the targeted inspection of 15 employment businesses, EAS identified 32 potential breaches of the Conduct of Employment Agencies and Employment Businesses Regulations 2003, as well as a potential breach of the Employment Agencies Act 1973. The majority of the breaches found relate to the terms being issued to either the work-seeker or hiring company, or information that they were required to collect and pass on to the work- seeker or hirer. The Pensions Regulator also took part in this visit which builds on previously successful joint visits undertaken by EAS and the NMW team. All of the employment businesses visited by The Pensions Regulator had started auto enrolling temporary workers into pension schemes.
CIPP Policy News Journal
08/04/2015, Page 305 of 521
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