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IR35 is the United Kingdom's anti-avoidance tax legislation, the intermediaries legislation contained in Chapter 8 of Income Tax (Earnings and Pensions) Act 2003. The legislation is designed to tax 'disguised' employment at a rate similar to employment.
The Agency Workers Regulations 2010 are a statutory instrument forming part of United Kingdom labour law.They aim to combat discrimination against people who work for employment agencies, by stating that agency workers should be no less favourably treated in pay and working time than their full-time counterparts who undertake the same work.
Umbrella companies have become more prevalent in the UK since the British government introduced so-called "IR35" legislation that creates tests [1] to determine employment status and ability to make use of small company tax reliefs. According to criteria set out by the UK Department for Business, Innovation & Skills, there are an estimated 4 ...
The distinction between independent contractor and employee is an important one in the United States, as the costs for business owners to maintain employees are significantly higher than the costs associated with hiring independent contractors, due to federal and state requirements for employers to pay FICA (Social Security and Medicare taxes) and unemployment taxes on received income for ...
Employers must report the incomes of employees and independent contractors using the IRS forms W-2 and 1099, respectively. Employers pay various taxes (i.e. Social Security and Medicare taxes, unemployment taxes, etc.) on the wages of a worker that is classified as an employee. These taxes are generally not paid by the employer on the ...
In December 2006 the UK Treasury/HMRC introduced draft legislation "Tackling Managed Service Legislation" which sought to address the use of "composite" structures to avoid Income Tax and National Insurance on forms of trading that the Treasury deemed as being akin to "employed". After a period of consultation and re-draft, the new legislation ...
The regulation of agency workers is affected by the interpretation by the courts of the word "employee" under s.230 of the Employment Rights Act 1996.If an individual is considered to be an "employee" then all the entitlements (such as a written statement of contract, reasonable notice before dismissal, time off for parenting, etc.) under the Employment Rights Act 1996 apply.
James v Greenwich London Borough Council [2008] EWCA Civ 35 is a UK labour law case, concerning implied contracts for workers who work through employment agencies. Its opinion was reversed by the Agency Workers Regulations 2010 and superseded by the more recent Supreme Court decision by Lord Clarke in Autoclenz Ltd v Belcher.