Sam Hurley - APSCo - September 26th
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Sam Hurley - APSCo - September 26th

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Sam Hurley - APSCo - September 26th Sam Hurley - APSCo - September 26th Presentation Transcript

  • Supply Models & Employment Status Demystified Presented by Samantha Hurley Head of External Relations at APSCo 26th September 2013
  • PAYE  Usually referred to as a temp worker  Engaged/employed directly by recruitment firm  Taxed at source, like an employee  Suitability: anyone, normally lower-paid
  • Limited Company (PSC)  Commonly referred to as contractors  Engaged via own ltd company (PSC)  Business to business contract (CFS)  PSC is paid gross  Referred to: “genuinely self-employed”  Has to administer company  Not really suitable for lower-paid/ skilled
  • Umbrella Company  Still ltd, engaged via CFS & paid gross  Employed by umbrella company  Tax benefit: travel & subsistence  Compared to PSC: some tax benefit without hassle of running business  Can be suitable for anyone  Not Managed Service Companies (MSCs)
  • Self Employed  Not common  Individual engaged directly by recruitment firm & paid gross  Potential exposure to tax liability for recruitment firm  Not many recruitment firms will use this model
  • Advice to New Contractors  Don’t give advice, give information  Contractor: own research/own decision  Some recruitment firms have umbrella PSLs: – regular due diligence – don’t recommend – give them a choice – APSCo affiliate
  • Employment Status  Employment status tests: – Control / Substitution / Moo / Rectification  Employed  Self-employed: directly or through PSC  Agency Worker – PAYE temp – Umbrella company contractors
  • Importance of Employment Status in Legislation  AWR – In business on own account outside scope – Assumption all PSCs out of scope – Agency Worker in scope  Conduct Regs – PSC & umbrella contractors can opt out – PAYE contractors in scope
  • Importance of Employment Status in Legislation  IR35 – If in reality an employee despite PSC then in scope – If self-employed then outside scope – If inside declare all earnings as income