Employment tax updates: December 2016

Jackie Hall ACA CTA, partner at RSM on workers' employment status post Uber, NICs on Christmas gifts, trivial benefits exemption

Workers’ status

Employment status has always been a bit of a thorny topic. Very often an employer will seek to classify a worker as self-employed rather than employed because of the financial benefits that brings, one of the most obvious being that there will be no employers’ national insurance contributions (NICs) or pension contributions to pay. However, it does not stop there.

Workers categorised as self-employed have no employment rights, no statutory annual leave and are not covered by national minimum wage legislation. All of which can be seen as an advantage to the would-be employer.

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