We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Working effectively with trade unions; collective bargaining and agreements, informing and consulting, union subs, the check off, political funds, union reps
What qualifies as ordinary commuting and private travel for tax purposes.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
Guidance on when seafarers and other persons who work at sea are entitled to the minimum wage.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
Strikes and industrial action - rights and responsibilities for employers, when unions can take action and the effect on employees' pay and working records
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you.
The rules on working hours - hour and limits, rests, health assessments and terms and conditions
Workers' rights to rest breaks at work - length of breaks, how your age affects rest breaks, exceptions to the rules for shift workers, young people, and drivers
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Requesting flexible working, how to make an application, what business reasons an employer can give to reject an application and how to appeal.
Employers have duty of care for those they employ overseas. Advice includes protecting company employees and how the UK government can assist.
Owners of UK-flagged fishing vessels are responsible for basic health and safety on board their boats, safe working practices and safety equipment.
Guidance documents and updates for Sellafield Ltd employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.