Working from Home and Travel to Clients’ Offices
The last couple of years have seen two significant shifts in the working environment.
Firstly, there was the amendment in the IR35 rules, due in 2019, but delayed to 2020, which led to most major financial institutions requiring all individuals to be working on a PAYE basis. This was certainly our experience and one we have been adjusting to since April this year with our transition to employing all consultants on a PAYE basis.
The second influence has been that of Covid-19 and a move to more flexible and home working arrangements. The difference here is that this was in response to working around a pandemic and is not, for most companies, the permanent way forward.
As matters currently stand you are an employee of CWC and, as such, are taxed on a PAYE system. This is different from being self-employed working through your personal services company and requires a slight adjustment of approach. In response to the pandemic and government guidelines, our current arrangements with our clients are mainly on a remote working basis, but it is always within our clients’ control to raise a change both during a contract and in the negotiations for a new contract, so the issue of remote working requires a careful handling.
Your contract states that your place of work is the client project location, combined with working from your home address. As a PAYE employee, there are no expenses for travel to and from your place of work.
We appreciate that some of our employees live some distance from the project location address and whilst we are mindful of this, it remains a commercial reality that the type of work we are engaged in does require some direct, physical contact with the client and it is inevitable that there will be some form of ‘return to the office’, which was the normal arrangement pre-pandemic.
We continue to work with our clients on their on-sight requirements as we navigate the pandemic and changes to the working environment.
For more information please contact Faye Lygo. Email: firstname.lastname@example.org