Tag Archive: Employment law

What’s the difference between a protected conversation and a without prejudice conversation?

September 28, 2023 11:18 am Published by

We often get asked for help in finding a way to exit an employee from an organisation without following a formal performance management process. This is more common in the case of long-serving employees who have the right to claim unfair dismissal, as well as discrimination on the basis of their sex, race, age or other protected characteristics. As such these conversations need to be handled with care and we recommend discussing the approach you plan to take with us ahead of any contentious conversations with employees. What are the options and how does an employer go about it? Protected conversations Section 111A of the Employment Rights Act 1996 details the provision of ‘protected conversations’ aimed at facilitating candid conversations between employers and employees concerning the termination of employment on...

Changes to IR35 rules

January 20, 2021 3:37 pm Published by

IR35 is a set of complex rules that affect an individual’s Tax and National Insurance Contributions (NICs) if he or she is contracted to work through an intermediary. Its’ stated aim is to prevent workers using limited companies, through which they effectively work as employees, without paying the relevant Tax. In the eyes of HMRC those who do supply services through an intermediary should be classed under IR35 as ‘disguised employees’ and taxed in the same way as general employees – by making the appropriate PAYE and NIC payments. IR35 does not cover individuals that are genuinely self-employed. When assessing whether IR35 rules should apply, HMRC assess both Contracts and working practices. They also consider tests such as control, mutuality of obligation and personal service, as well...