The government has published its response to the Taylor Review into modern working practices. In addition to the response document, four consultation documents were published to take forward the project. At the moment, changes to rates of tax and national insurance contributions have been ruled out.

1. Employment status – closed 1 June 2018

This consultation sought views on whether the options proposed in Good Work could achieve more certainty and clarity for businesses when determining employment status, particularly in relation to the realities of the modern labour market.

It is also sought to understand the potential impacts and implications of those proposals and whether there are alternative approaches that could better achieve these aims. For tax, this consultation considered the tests that define the boundary between those currently taxed as employees and those who are taxed on a self-employed basis.

However, changes to tax and NIC rates are not within the scope of the consultation. The Northern Ireland Tax Committee’s response to this consultation will feature in the July edition of tax.point.

2. Agency workers – closed 9 May 2018

This consultation looked at:

• how to increase transparency of contractual arrangements for agency workers
• how umbrella companies or intermediaries could be brought within the scope of the Employment Agency Standards Inspectorate (EAS)

It also sought to gather evidence on the level of abuse of the ‘Swedish Derogation’ with consideration of whether EAS’ remit should be extended to cover the enforcement of the Agency Workers Regulations.

3. Enforcement of employment rights – closed 16 May 2018

This consultation:

• set out the government’s intention to enforce a wider range of basic employment rights on behalf of vulnerable workers
• sought evidence on the extent of the problem faced by low paid workers in accessing sick pay and holiday pay to help target enforcement efforts
• set out the government’s plans to simplify the enforcement process for employment tribunal awards
• outlined the government’s intention to introduce a naming scheme for unpaid employment tribunal awards
• takes forward the review’s recommendations that employment tribunal judges should be obliged to consider stronger punishments for employers who ignore previous tribunal judgments; and
• sought views on how best to implement these measures

4. Increasing transparency in the labour market – closed 23 May 2018

This consultation sought views on the recommendations in Good Work that focus on increasing transparency between employers and individuals in the UK labour market.