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HMRC announces changes to off-payroll working

From 6th April 2020, all public authorities and medium and large sized businesses will be responsible for deciding the employment status of their off-payroll workers. This change could affect locum veterinary professionals as it could mean they are deemed employed by the practice under the new rules.  

The rules apply to all public sector clients and private sector companies that meet 2 or more of the following conditions:

- An annual turnover of more than £10.2 million

- A balance sheet total of more than £5.1 million

- More than 50 employees

Practices who meet the conditions above must start applying the rules when the changes come into force on 6 April 2020. Employers will need to decide on the employment status of a worker for every contract agreed with an agency or worker. Small-sized clients in the private sector will not have to decide the employment status of their workers. This will remain the responsibility of the worker’s intermediary.

For more information on the upcoming changes and to see if you’re affected, visit the HMRC website.

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