Following the publication of their consultation, the government have released the Off-payroll Draft Legislation as part of the Finance Bill 2019-2020. The legislation will come into effect in both the public and private sectors from April 2020. Although the consultation sought to address concerns in several areas, the general consensus is that the resulting legislation does little to address these key issues, which are as follows:
- The definition of a small business for the purpose of exemption
- Non-compliance in the labour supply chain
- Clients making non-compliant blanket determinations/ NI deductions
- Giving workers and fee-payers an independent means of challenging status determinations made by client organisations.