Holiday accrual case law update

Holiday accrual case law update

Pro-rata principle does not apply It is well recognised that part-time workers receive a full timer’s entitlement to pay but on a pro-rata basis.The Court of Appeal has recently considered what to do about holiday accrual for those who work on a “part year” basis, for...
IR35 changes for the private sector

IR35 changes for the private sector

Will apply to medium and large businesses The purpose of IR35 is to evaluate whether a contractor is a genuine contractor rather than a ‘disguised’ employee, for the purposes of paying tax.Some contractors (and their hirers) might try to take advantage of the tax...