The Agency Workers Regulations (AWR) come into effect on October 1st, introducing new legislation that regulates the use of temporary and contract workers. The document outlines CXC Global's solutions that help companies comply with the AWR in low risk ways. It discusses reviewing industry practices; determining risk for different engagement models; communicating with clients, contractors, and umbrella companies; and ensuring proper processes are in place to smoothly implement the AWR. With the right planning and partners, the document concludes that complying with the AWR does not need to present major hurdles.
Thought leadership interactive PDF for Croner Solutions that captures the thoughts of experts on key developments in HR, employment and health & safety. It looked look back on past and also future trends to deliver valuable insight.
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This presentation addresses employee benefit plan exposure arising from employer use of a contingent workforce. Included is a discussion of employer liability arising from use of independent contractors to avoid or minimize ACA's "play or pay" coverage requirements.
White Paper: Complying With Regulations Regarding Temporary Workersss
The use of temporary workers is growing in the United States, now representing 22% of the total workforce. Temporary workers are referred to as freelancers, non-employees, indirect workers, agency contractors, consultants, interns, independent contractors, and many other terms.
Thought leadership interactive PDF for Croner Solutions that captures the thoughts of experts on key developments in HR, employment and health & safety. It looked look back on past and also future trends to deliver valuable insight.
time
This presentation addresses employee benefit plan exposure arising from employer use of a contingent workforce. Included is a discussion of employer liability arising from use of independent contractors to avoid or minimize ACA's "play or pay" coverage requirements.
White Paper: Complying With Regulations Regarding Temporary Workersss
The use of temporary workers is growing in the United States, now representing 22% of the total workforce. Temporary workers are referred to as freelancers, non-employees, indirect workers, agency contractors, consultants, interns, independent contractors, and many other terms.
For those who need to brief your HR team or Management Group on the changes in Section 503 of the Rehabilitation Act you may find these slides useful.
Feel free to adapt these slides to your specific needs.
Providing answers to healthcare reform questions including small employers, employee calculations, Penalty 4980H9, Affordability and other issues related to the pay or play provision of the healthcare reform - Obamacare.
DCR Workforce’s comprehensive collection of independent contractor services ensures that you have greater control over the management of your contingent workforce.
The FSA have provided consolidated feedback on the proposals for Platforms and their use, disclosure, provider payments and cash back to consumers. Where do your thoughts take you on this emotive subject?
The Court of Appeal has released its judgment in Adecco UK Ltd & Ors (Adecco). In dismissing Adecco’s appeal the Court confirmed the decisions of the First Tier Tribunal (FTT) and Upper Tribunal (UT) that Adecco’s supplies of temporary staff under its ‘non-employment’ contract arrangements were liable to VAT on the full value of the supply by Adecco to the client. Adecco contended that it was liable to VAT only to the extent of its administrative and ancillary charges to the client. In its view, any charges relating directly to the costs of paying temps were not liable to VAT.
Adecco’s supplies of the services of ‘employed’ temps and ‘selfemployed’ temps were not in question. The dispute centred around ‘non-employed’ temps. In the case of ‘non-employed’ temps, the Court determined that the extent of control exerted by Adecco, the fact that Adecco met the temp’s PAYE/NIC and similar obligations was significant. Further, the Court found that there were no material differences in contracts with clients whether Adecco were placing employed or non-employed temps, such that the client would be unaware of any distinction. Adecco supplied the services of temps to clients. Adecco’s appeal dismissed.
Presentation on Employer obligations (Australia).
The contents of this presentation are for information purposes only and do not constitute legal advice.
If you have any particular concerns or queries, please contact our office for specific advice.
HR in Pharma Networking Event - Fiona Coombe CK Group
HR in Pharma Networking Event - 25th June 2010 - Guest Speaker - Fiona Coombe
Fiona Coombe covers the quality standards and code of conduct that HR/Recruiters should expect from their recruitment partners followed by Q&A.
-APPLICABILITY TO CLAIMS UNDER THE MOTOR VEHICLE ACT
The Old and archaic concept of Sovereign immunity that “King can do no wrong” still haunts us, where the state claim immunity for its tortious acts and denies compensation to the aggrieved party.
The doctrine of sovereign immunity is based on the Common Law principle borrowed from the British Jurisprudence that the King commits no wrong and that he cannot be guilty of personal negligence or misconduct, and as such cannot be responsible for the negligence or misconduct of his servants. Another aspect of this doctrine was that it was an attribute of sovereignty that a State cannot be sued in its own courts without its consent.
CBIZ Quarterly Commercial Real Estate "Hot Topics" Newsletter (Jan-Feb 2022)CBIZ, Inc.
The January 2022 issue of CBIZ’s Commercial Real Estate Quarterly Hot Topics Newsletter is now available! Learn about the impact of changes lease accounting, post-pandemic calculation companies are using to reassess office space needs, tax planning knowns and unknowns and the impact of rising construction costs on insurance costs. Plus – access strategies to combat the great resignation and safeguard against the unexpected.
The Insurance Act 2015 has introduced the most significant reform to insurance law in over 100 years. The Act impacts all those involved in the insurance sector. In this report we review key markets' response to the Act and outline the practical steps you should have addressed ahead of the Act coming into force.
Visit our hub to access information and resources tailored to brokers: www.brownejacobson.com/brokers
For those who need to brief your HR team or Management Group on the changes in Section 503 of the Rehabilitation Act you may find these slides useful.
Feel free to adapt these slides to your specific needs.
Providing answers to healthcare reform questions including small employers, employee calculations, Penalty 4980H9, Affordability and other issues related to the pay or play provision of the healthcare reform - Obamacare.
DCR Workforce’s comprehensive collection of independent contractor services ensures that you have greater control over the management of your contingent workforce.
The FSA have provided consolidated feedback on the proposals for Platforms and their use, disclosure, provider payments and cash back to consumers. Where do your thoughts take you on this emotive subject?
The Court of Appeal has released its judgment in Adecco UK Ltd & Ors (Adecco). In dismissing Adecco’s appeal the Court confirmed the decisions of the First Tier Tribunal (FTT) and Upper Tribunal (UT) that Adecco’s supplies of temporary staff under its ‘non-employment’ contract arrangements were liable to VAT on the full value of the supply by Adecco to the client. Adecco contended that it was liable to VAT only to the extent of its administrative and ancillary charges to the client. In its view, any charges relating directly to the costs of paying temps were not liable to VAT.
Adecco’s supplies of the services of ‘employed’ temps and ‘selfemployed’ temps were not in question. The dispute centred around ‘non-employed’ temps. In the case of ‘non-employed’ temps, the Court determined that the extent of control exerted by Adecco, the fact that Adecco met the temp’s PAYE/NIC and similar obligations was significant. Further, the Court found that there were no material differences in contracts with clients whether Adecco were placing employed or non-employed temps, such that the client would be unaware of any distinction. Adecco supplied the services of temps to clients. Adecco’s appeal dismissed.
Presentation on Employer obligations (Australia).
The contents of this presentation are for information purposes only and do not constitute legal advice.
If you have any particular concerns or queries, please contact our office for specific advice.
HR in Pharma Networking Event - Fiona Coombe CK Group
HR in Pharma Networking Event - 25th June 2010 - Guest Speaker - Fiona Coombe
Fiona Coombe covers the quality standards and code of conduct that HR/Recruiters should expect from their recruitment partners followed by Q&A.
-APPLICABILITY TO CLAIMS UNDER THE MOTOR VEHICLE ACT
The Old and archaic concept of Sovereign immunity that “King can do no wrong” still haunts us, where the state claim immunity for its tortious acts and denies compensation to the aggrieved party.
The doctrine of sovereign immunity is based on the Common Law principle borrowed from the British Jurisprudence that the King commits no wrong and that he cannot be guilty of personal negligence or misconduct, and as such cannot be responsible for the negligence or misconduct of his servants. Another aspect of this doctrine was that it was an attribute of sovereignty that a State cannot be sued in its own courts without its consent.
CBIZ Quarterly Commercial Real Estate "Hot Topics" Newsletter (Jan-Feb 2022)CBIZ, Inc.
The January 2022 issue of CBIZ’s Commercial Real Estate Quarterly Hot Topics Newsletter is now available! Learn about the impact of changes lease accounting, post-pandemic calculation companies are using to reassess office space needs, tax planning knowns and unknowns and the impact of rising construction costs on insurance costs. Plus – access strategies to combat the great resignation and safeguard against the unexpected.
The Insurance Act 2015 has introduced the most significant reform to insurance law in over 100 years. The Act impacts all those involved in the insurance sector. In this report we review key markets' response to the Act and outline the practical steps you should have addressed ahead of the Act coming into force.
Visit our hub to access information and resources tailored to brokers: www.brownejacobson.com/brokers
Commercial insurance risk and liability review, February 2016Browne Jacobson LLP
Our annual review provides a comprehensive review of some of the most important judgments and legal developments during 2015 and our analysis of some of the changes on the horizon for 2016 and beyond. We have covered a lot of ground this year so I hope you will be able to find a number of updates that are relevant and useful to you.
If you would like to know more about any of the topics, please feel free to contact any of the authors of the articles.
https://www.brownejacobson.com/insurance/training-and-resources/legal-updates/2016/01/commercial-insurance-risk-and-liability-review-2015-2016
Off Payroll Working In Private Sector | Makesworth Accountants in HarrowMakesworth Accountants
New tax rules for individuals working via their own companies for medium or large business. From 6 April 2020, new tax rules are proposed for individuals who provide their personal services via an ‘intermediary’ to medium or large business. An intermediary may be another individual, a partnership, an unincorporated association or a company. The most common structure is a worker providing their services via their own company (PSC) which is the term used in this letter to summarise the rules which will apply to all intermediaries. Similar rules were introduced in 2017 for public sector organisations receiving services from PSCs. The 2020 rules will use the 2017 rules as a starting point which means, in practical terms, that the principles have already been decided but some aspects of the detailed operation of the rules will be decided in a consultation process. Draft legislation has been published which will, subject to consultation, be included in the next Finance Bill.
For years, lease accounting has been criticized as a means of structuring off-balance sheet financing, particularly as it related to the airline industry. In response to this feedback, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) initiated a joint project to overhaul accounting for leases in 2008, which was one of the cornerstone projects of a path towards convergence.
The FASB issued an exposure draft in 2010, but it received such heavy criticism from multiple parties that it didn't issue the final standard until early 2016. Accounting Standards Update 2016-02, Leases (ASC Topic 842) may be cumbersome to implement as it affects all leases (i.e. property, equipment, copiers) with only a few, minor scope exceptions. It also removes any differences between leases of equipment and real estate that exist in today's U.S. generally accepted accounting principles (GAAP).
1. Based on the project timelines, how would you anticipate develo.docxmonicafrancis71118
1. Based on the project timelines, how would you anticipate developing and transacting SSH’s immediate and longer-term insurance requirements?
The long-term insurance requirements will be addressed through a strategy that is mutually agreed upon with Dar SSH. We have suggested several proposals and recommendations for your insurance program as more detailed in our answer to question 6 of the proposal questionnaire. Preliminary discussions including the RFI presentation on 25th November will align both of us (Gulf Insurance as insurance provider and Dar SSH as partner) on objectives, timeline and process. The discussions should include input from stakeholders within Dar SSH such as regional offices and projects teams as on what are their expectations from the insurance and how they can contribute to effective and efficient insurance solution.
The preliminary discussions will lead to the following:
A. Development of requirements
B. Development of KPIs
C. Internal Information gathering
D. Approaching the insurance market for offering
It is difficult to set a time frame of the above exercise because it will depend on how sophisticated the ultimate strategy and based on internal dynamics within Dar SSH.
While discussions take place internally on the long-term insurance requirements, we believe the immediate requirements can be met through the current procedure, ad-hoc renewal of existing policies. The objective in the immediate/short term will be to ensure coverage continues without interruption so that exposure has protection to a good degree. The requirements 3-8 in Appendix Two will be critical in this stage. Requirement 2 can be met partially through tendering process, which is discussed in more details in following sections.
We propose the following measures to improve the process of achieving the immediate insurance requirements:
· Tabulate all 79 policies within your Appendix 3 by expiry date.
· Start the renewal exercise two months prior to expiry.
· Obtain internal feedback about current policy on the following aspects:
· Claims experience
· What is outstanding, how long and why
· What was not covered and why
· How long the paid claims took time and what was the average time of resolution?
· Survey on insurer handling of the claims
· Financial reconciliations
· Any claims agreed but not paid
· Any outstanding premiums
· What is the aging analysis of outstanding premiums
· Assess the renewal offer of incumbent insurer based on claims experience
There are requirements that are associated with long-term strategy such as 1, 9, 10 and 12. These requirements will be implemented at that stage.
We are prepared and delighted to support you on requirements 11 and 15 with immediate effect as follows:
· Requirement 11:
By end of January, we shall provide you with market update following the results of treaty renewals on 1st January. This is a milestone that insurance markets follow closely since it represents the general momentum of the m.
IFRS Report - Important upcoming accounting changes Graeme Cross
The new IFRS 9 rules effective January 2018, and equivalent US GAAP standards (ASU 2016-13) effective in 2019, are aimed at
increasing the accuracy and transparency of how credit risk is represented on a company’s Balance Sheet and P&L. Both new
standards include requirements around the use of both historic as well as forward looking credit information in order to calculate
the provisions for credit losses (Expected Credit Losses).
1. www.cxcglobal.co.uk 020 7374 6957
Recruitment Agency quick guide to the Agency Workers Regulations
The Agency Workers Regulations (AWR) come into effect on 1st October, and are probably the biggest change to hit the
business environment for contractors and temps since the Managed Service Company legislation in April 2007. The legislation
is called The Agency Worker Regulations 2010, available at http://www.legislation.gov.uk/uksi/2010/93/pdfs/uksi_20100093_
en.pdf, and there are also some guidelines called, surprisingly, Agency Workers Regulations Guidance! See http://www.bis.gov.
uk/assets/biscore/employment-matters/docs/a/11-949-agency-workers-regulations-guidance.pdf.
CXC Global has solutions that address all the various payment options specified in the legislation. See below for a high level
review of overall approach to the legislation, and the key points of each payment solution. If you would like detailed advice
concerning you specific circumstances, please contact CXC Global for a consultation.
Overview
The introduction of new legislation inevitably changes the risk profile of your business. Uncertainty increases, at least in the
short term, until a few test cases have been brought and we can begin to build a view of how the courts interpret the new
legislation. The AWR are quite vague, so the Department for Business, Innovation and Skills (BIS) has provided guidance as to
how it interprets the legislation. But remember, guidance is only guidance, and any legal actions brought under the AWR will
be determined primarily on the basis of what is written in the legislation. And even if your interpretation of the legislation is
supported by the findings of an Employment Tribunal, you would probably still prefer that you hadn’t had to spend time and
money successfully defending your case at all.
There is a four step process to low hassle, low risk implementation of the AWR:
Review each of the sectors in which your business operates in order to understand how established practices in the
sector fit within the framework of the legislation
Determine a risk profile for each of the AWR engagement models that you propose to use in each sector, to ensure
that you can accept the risk / cost combination of each. Remember that actions brought under AWR will most likely
originate from individual workers or their representatives (e.g. Trade Unions), rather than government bodies
Liaise with end clients and suppliers (umbrella companies) to agree the engagement models to be used, and the
information flows and deadlines required to support these structures
Develop and test process for the whole contract chain, from end client through to ‘Agency worker’
Sector
Sectors where engagements do not exceed 12 weeks are outside of the scope of much of the AWR. Requirements
are limited primarily to the end client ensuring that ‘Day 1’ rights of access to on-site facilities and information are
provided. CXC’s new AWR Agency portal tracks elapsed time on 12 week assignments, warning you when the 12 week
period is about to expire, and ensuring that no payments are made through CXC umbrella once the 12 week period
has expired. The contractor will be paid through CXC’s standard umbrella product.
Australia & New Zealand | Asia | USA | Canada | Europe | South Africa | UAE
www.cxcglobal.co.uk info@cxcglobal.co.uk +44 (0)207 374 6957
2. Higher paid professionals in business on their own account are outside of the scope of all aspects of the AWR. It
is worth spending time with your clients reviewing engagement contracts and work practices, to determine which
engagements fall into this category. CXC has a partner, MyOnline Accounting http://www.myonlineaccounting.co.uk,
who can help your contractors set up and administer their own limited company businesses.
In many sectors you will find that your contractors and temps are paid more than their permanent employee
comparators, so full compliance with AWR is the way to go. The contractor will be paid through CXC’s standard
umbrella product.
In some sectors, none of the above conditions apply, so you may need to resort to the ‘Swedish Derogation’ or ‘Pay
between assignments’ (PBA) model. Under PBA, contractors sign away their rights under the ‘pay’ (regulation 5)
component of AWR, but are compensated for this by being entitled to up to 4 week’s pay if there is no suitable work
between assignments. Although the pay rate is set at just 50% of normal rate, or National Minimum Wage if this is
higher, there is still the tricky issue of determining who covers this cost. It is worth reviewing contractor pay rates with
your client to see if a small increase in pay might allow contractors to work under a full compliance model, and still
work out cheaper than covering the cost of the pay between assignments. If this is not possible, CXC has a flexible PBA
product.
Risk Profile
Engagements that last no more than 12 weeks have a low AWR risk profile, provided that this is genuinely the way that
assignments are structured in this sector! The AWR contains anti-avoidance measures and punitive fines for breach.
Creating a bank of contractors who are circulated around a list of assignments lasting 12 weeks is likely to be a breach
of the regulations. If your contractors are working in a heavily unionised sector, this is one of the avoidance strategies
that trade unions will be looking out for.
Operating as a ‘profession or business’ adds another tier of vaguely worded legislation to the already familiar areas
of IR35 and MSC compliance. Some commentators have drawn very close parallels between IR35 and AWR, but this is
not strictly correct since IR35 is tax law, and AWR is employment law. You can however significantly reduce your risk
of action under AWR by:
Asking contractors to sign a declaration that they are in business on their own account – this demonstrates that you
have taken reasonable steps to engage the contractors correctly and is a defence under regulation 14
Asking the contractors to sign a declaration that their limited company is working outside of IR35. A contractor
working outside of IR35 is very unlikely to take action under AWR because this undermines his/her IR35 status.
The PBA structure is a concession within the legislation, and falls outside the key objective of the legislation, which
is to provide temporary workers with a core of entitlements at least as good as their permanent co-workers. Whilst
CXC has the systems in place to handle the additional compliance requirements of this model, contractors may
have some questions for their recruitment agency as to why the PBA requires them to sign away their rights under
regulation 5 insofar as they relate to pay. The inclusion of the PBA within the AWR was the subject of protracted
negotiation between the TUC and CBI, so we can expect wide scale implementation of PBA within unionised sectors
to be subject to scrutiny by the trade unions. For example, Manpower and BT have already been targeted by the
Communications Workers Union for introducing PBA contracts on all new assignments at some BT Retail sites.
Recruitment agencies will need to form their own opinion about the reputational and litigation risks for themselves
and their clients.
Australia & New Zealand | Asia | USA | Canada | Europe | South Africa | UAE
www.cxcglobal.co.uk info@cxcglobal.co.uk +44 (0)207 374 6957
3. Client and Supplier liaison
The key to smooth implementation of AWR is good communication up and down the contract chain. Before the 1st October
End Client, Recruitment Consultancy, and Umbrella Company need to establish communication routes and processes for the
transmition of compliance information, such as start date, expected end-date, assignment type and comparator ‘pay’ data.
Individual recruitment consultants, client staff responsible for procurement , and umbrella company staff need to have a
compliance information checklist to ensure that each party in the chain has the information required.
The Recruitment Consultancy and End Client also need to agree which engagement structures will be used in which
circumstances, and ensure that the umbrella company is aware and able to provide them.
CXC operates on its own in-house IT platform, supported by in-depth developer resources, so we are able to integrate with your
document management and approval systems to smooth the flow of information.
Summary
In most situations, implementation of AWR does not present significant compliance or risk hurdles. A properly planned
implementation strategy with reliable partners will deliver the results that your clients and contractors want.
CXC Global has been providing compliant contractor payment solutions since 1992 and is ready to work with you on your AWR
implementation project.
Australia & New Zealand | Asia | USA | Canada | Europe | South Africa | UAE
www.cxcglobal.co.uk info@cxcglobal.co.uk +44 (0)207 374 6957