LITRG comments on Taylor review on modern working practices
Released 13 July 2017
The Low Incomes Tax Reform Group (LITRG) has issued a press release commenting on the Taylor review report on modern working practices published on 11 July 2017.
The LITRG welcomed the recommendation that the burden of proof in employment tribunal hearings where status is in dispute should be reversed meaning that the employer engager has to prove that the individual is not entitled to employee or ‘dependent contractor’ employment rights, not the other way round.
The LITRG further commented that the report recommendations could see more gig economy workers treated as employees for tax purposes and, as such, their engagers liable for employers’ National Insurance contributions (NICs). And that even where a ‘gig economy’ worker is genuinely self-employed, report recommendations could lead to an equalisation of the level of NICs paid personally by the self-employed as well as an equalisation of the position at engager level.