In this edition of Workplace Law, we have a look at Christmas, IR35 and carrying over holiday leave.
Experts have reported that this year there has been a growing concern among employers over potential legal and reputational fall-out as a result of company festivities during the Christmas party season.
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For a long time, individuals have provided their independent contractor services to ‘clients’ through an intermediary, such as a personal service company (PSC).
The main benefit to the individual is in receiving income as dividends rather than PAYE taxed income and saving employee National Insurance contributions and a huge degree of flexibility between the ‘client’ and PSC.
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The Court of Justice of the EU (CJEU) has confirmed in two combined cases known as TSN v Hyvinvointialan that where someone cannot take their annual leave due to sickness, the right to roll over that leave to the next year is limited to the EU minimum annual leave allowance of four weeks (20 working days), unless otherwise contractually agreed or stipulated by domestic law.
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