HMRC has long been concerned with the ambiguity of interpretation of IR35 where in practice the contractor is essentially working as an employee. New rules will come into force on 6 April 2020 for the private sector in which the responsibility for determining whether the off-payroll working rules apply will move to the organisation receiving an individual's services.
TPR has announced that it is targeting those it expects of failing to comply with their auto enrolment duties with short-notice inspections. We explore five ways in which employers can that they are ready for a knock on the door.
Fathers on shared parental leave cannot compare their position to that of a woman on maternity leave. Unlike shared parental leave, maternity leave is not just about childcare. Employers may, if they wish, enhance the pay of mothers on maternity leave but not parents of both sexes taking shared parental leave.
The ECJ's rationale was that an absence of a system for measuring the number of hours worked would mean no guarantee that the time limits required would actually be observed.