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NHS Workforce Development 28/06/2016
1.
2. Trusts have seen risks evolving
during the last 18-24 months.
1999
Inland revenue
briefing note
2000
IR35
Introduced
2012
HMT
announced
tax review
July
2015
HMRC issued
discussion
document
Nov
2015
Monitor price
caps
introduced
Feb
2016
Monitor issued
guidance re use of
PSCs
March
2016
Budget announces
IR35 liability being
transferred
Locums have had these risks for over 16 years
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4. Gaps in rota
identified
No substantive
or bank
available
Trust identify
suitably
qualified
locum
Understand
how the
locum is
being paid
If via a PSC –
Trust/Agency
must perform
IR35 test
If PAYE –
no IR35
obligations
Passed: continue to
tax themselves via
the PSC
Fails: they must be
taxed as PAYE
How can
Trusts
manage
this?
Understand
how the
locum is
being paid
If via a PSC –
Trust/Agency
must perform
IR35 test
If PAYE –
no IR35
obligations
Passed: continue to
tax themselves via
the PSC
Fails: they must be
taxed as PAYE
Pioneering reinvestment
into our NHS
5. Current viewPost April 2017
view
Example
Trust
20%
Umbrella
PAYE
workers
No saving
No IR35
Risk
Traditional Trust
Model
AgencyTrust
Brookson
Model
75% of
which fail
IR35
25% of
which pass
IR35
80% PSC
workers
75% of
which fail
IR35
What
happens
now?
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into our NHS
6. Deemed
Payment
Stay as PSC but
Trust/Agency
facilitate
PSC obligations still
apply
Trust PAYE
Become temporary
employee
Increased HR risks
and admin for Trust
Agency payroll
Agency takes on
increased cost
and risk of
employment
Umbrella
PAYE
Cost to worker
for admin and
accounts
Pioneering reinvestment
into our NHS
7. Example
Trust
15% PSC
workers non
compliant
(5% workers
passed)
80%
Umbrella
PAYE
workers
14%
efficiency
saving
No IR35
Risk
14%
efficiency
saving
No IR35
Risk
Brookson
Model
Post April
2017
view
Trust
Deemed Payment
Trust
Brookson
employ
Pioneering reinvestment
into our NHS
8. What
happens
next?
Frameworks and NHS
Improvement
enforcing compliance
with obligations onto
agencies from
November 2016
On-going
consultation
Online portal
being
developed
Draft legislation
available around
Autumn
statement
Pioneering reinvestment
into our NHS