News & Analysis as of

Payroll Taxes Off-Payroll

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +
Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -
BCLP

Off-payroll working rules to be repealed from April 2023

BCLP on

In its Growth Plan 2022 published today, the Government confirmed that the 2017 and 2021 reforms to the off-payroll working rules, also known as IR35, are due to be repealed from 6 April 2023. The Growth Plan is intended to...more

McDermott Will & Emery

UK Employment Law: 2019 Highlights and 2020 Forecast

As we move into 2020, there are a number of UK employment law developments on the horizon that require some preparation. The New Year is also a good time to take stock of key developments from the previous year to make sure...more

Katten Muchin Rosenman LLP

IR35 — Incoming Changes Present New Compliance Burdens for Employers

Key Points - The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by supplying their...more

Proskauer - Tax Talks

Change to IR35 tax obligations from April 2020 for medium- and large-sized companies

Proskauer - Tax Talks on

New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to...more

Dechert LLP

Off-payroll working rules and the investment management industry from April 2020

Dechert LLP on

With effect from 6 April 2020, medium and large organisations in the private sector will become responsible for determining the employment status of individuals who provide services to such organisations through...more

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