Most of those working within the recruitment industry, their contractors and public sector bodies will most likely be aware of the changes in IR35 that are upon us in April. For those unfamiliar, HMRC is pushing the responsibility of assessing the work practices of a limited company onto the public sector body in order to decide whether IR35 applies. The agency should be informed and if the limited company is deemed inside IR35, the agency should apply appropriate PAYE.
A London employment tribunal has found that Uber drivers should be classified as employees rather than being self-employed. They will be entitled to holiday pay, paid rest breaks and the National Minimum Wage, unless Uber manage to appeal the decision. But what wider implications may this ruling have?