The rules were changed in 2017 for public sector employers and 2021 for private sector businesses, and meant that responsibility for determining a contractor’s employment status shifted to the organisation rather than the individual.
The Treasury announced in its mini-budget in October that it would repeal these reforms, but then performed a dramatic U-turn just days later when new chancellor Jeremy Hunt said this would no longer go ahead.
The report, carried out by IFS Research, found that half of group-level and 48% of establishment employers thought it was easy to comply with the reforms, while only 24% found it difficult.
But Seb Maley, chief executive of contractor consultancy Qdos, thinks the report gives the wrong impression of the impact of the reforms.
