Can we ask for proof of caring responsibilities and if so what would be reasonable proof?

If you consider the factors used to determine status you can include the following terms that are more in line with a self-employed relationship:

• The right to provide a substitute of the contractor’s choice in the event the individual is not able to perform the services;
• The ability to work for other businesses as long as doing so will not affect the services to be provided by the contractor;
• The contractor should have sufficient control over how, when and where (if possible) they provide the services;
• A degree of financial risk can be included for unsatisfactory work or failing to complete a project or task

We have terms that cover all of these points that can be tailored to your needs. The consultancy agreement is included in our IR35 toolkit.

Similar to the position for claims between 1 August 2020 and 31 October 2020, for claims between 1 July 2021 and 30 September 2021 there will be a cost to businesses of furloughing staff, which will gradually increase until the scheme closes at the end of September as follows.

• From 1 July 2021 employers will be required to contribute 10% of wages, with the Government contributing 70%.
• From 1 August 2021, the employer contribution increases to 20% and the Government will contribute 60%.
• 30 September 2021: scheme closes.

Employees will continue to receive 80% of their current wages, up to £2,500 a month.

The only potential negatives are the potential for MHFAs to become overloaded, or for MHFAs to overstep the boundaries of their role. Both would be avoided if a suitable framework is in place around them, and if adequate ongoing support and training is provided.

Ordinarily, no but during the pandemic, yes.

You can start employing a Tier 2 or 5 worker who is in the UK before their visa application has been decided if the following conditions have been met.

• You have assigned the worker a Certificate of Sponsorship
• They have made an in time visa application (i.e. they made their new visa application before their current leave expired) and they have provided you with evidence of this
• The job you employ them in is the same as the one stated on their Certificate of Sponsorship.

Sponsors should be aware that they should carry out right to work checks before the individual starts undertaking work for them and if their visa application is eventually rejected, they must stop employing them.

Although sponsors will not be able to record migrant activity on the SMS about these workers, the Home Office has confirmed that any necessary reports should still be made on the sponsor’s internal systems.

If the worker is outside the UK, they may be able to start work for you remotely subject to the relevant employment, tax and immigration requirements in that country.

As a result of the CJRS being extended, the Job Retention Bonus will no longer be paid in February 2021.