New Self Employment Rules

From the Benfield ATT Group
21st November 2014 


Construction Sector Targeted by New Self-Employment Rules

This week, we draw your attention to a report by Construction Manager covering a hastily-passed piece of legislation from earlier in the year that many in the construction sector may have missed.

The new rules are meant to tackle ‘false self-employment’, yet they have already drawn criticism from industry bodies.


The Key Points

  • The new rules came into effect on the 6th April 2014 and affect up to 250,000 workers within the construction industry, moving them from self-employment to PAYE
  • The new rules apply to any industry where self-employment is abused – though the HMRC has targeted the construction sector where it estimates most of these workers are based
  • Self-Employment will now be determined by a stricter statutory test, and the new rules apply for the purposes of tax and National Insurance

Subcontractors may be the worst affected – taxed as employees but with no employee protection...

  • The legislation applies only in certain circumstances, and subcontractors may end up switching employment status from contract to contract

The new rules are meant to catch ‘intermediary companies’ engaging subcontractors on a self-employed basis – but in reality, they will hit any labour supply situation where there is any right of control.

  • Under the new rules, the ultimate supplier of labour in a labour chain may be liable for unpaid PAYE – which could pave the way for disputes
  • There are even provisions to transfer unpaid PAYE to the main contractors – and their directors

We could expect to see labour costs inflated as a result of these rules over the next few years

You can view the full article by following the link below…


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