More than half of organisations that use contractors are yet to prepare for changes to the off-payroll working rules that come into effect in April 2021.
Originally set for introduction in April 2020 but delayed to reflect the additional pressures businesses were under because of the pandemic, the IR35 rules shift the responsibility for determining a worker’s employment status for tax purposes onto the private sector organisation contracting them.
https://www.personneltoday.com/hr/half-of-firms-yet-to-prepare-for-ir35-changes/
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