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Resources on demand

2022 Tax Masterclass – Payroll tax perils – what’s new with employment agents and employees and contractors?



We are seeing plenty of payroll tax audits after a raft of cases examining whether particular arrangements are employment agency contracts and liable to payroll tax, and whether individuals are employees or contractors.

There have been some recent shifts in the law on these issues and, combined with the uplift in audit activity, it’s important for advisers to be on top of these issues so we can adequately advise clients.

In this presentation, partner Sarah Lancaster and lawyer Elise Emmerson, with help from their dogs (Teddy, the cavoodle, and Maple and Bunsen, the Bernese Mountain dogs), will take a deep dive into payroll consequences for employment agents and look at when a person will be an employee for payroll tax purposes.

After this presentation you will be able to identify:

  • the current audit risks for employment agents and employees/contractors
  • when an arrangement will be an employment agency contract
  • the payroll tax consequences of employment agency contracts
  • the current state of the law on employees and contractors
  • the payroll tax consequences for employers who engage employees and contractors
  • options for you and your clients to manage the risks.