Agency Workers Regulations – AWR risks for contractors, clients and agencies

IR35 Test

Contractors, clients and agencies will all face new risks when the Agency Workers Regulations come into force on 1 October 2011. The challenge will be to identify and manage those risks, to ensure they do not have an adverse impact on the contracting supply chain.

Both limited company and umbrella company contractors face the challenge of communicating to clients that contracting their services won’t present clients with increased risks and costs. This is already a ‘live’ issue, with agencies being pressured by clients to accept much of the compliance risk.

Clients, especially those with large contracting workforces, may suddenly discover that facilities such as canteens and crèches are in demand from contractors. Then there is the risk of damaging the morale of permanent employees when higher-paid contractors have access to the same facilities as staff.

Early understanding of the risks AWR poses will help contractors, clients and agencies mitigate any risk and ensure AWR is only used to protect those vulnerable workers who require, and want, such protection.

AWR: the risks for contractors

Contractors face the risk that many clients will be ‘spooked’ by the new regulations, or not make the effort to understand them. As a result, they could choose to use fewer contractors, or to move operations, and contracts, outside the UK.

The main AWR risks facing contractors include:

  • Managing the perception that the AWR will result in contractors becoming more expensive, with the resulting reduction in the number of contracts being offered by clients as assignments go overseas to less regulated jurisdictions
  • Limited company contractors must overcome the uncertainty of their status and ensure that they have the right contracts in place so that they are classed as a ‘business undertaking’
  • Umbrella company contractors are automatically in the scope of AWR, and may wish to minimise risks to their clients by choosing umbrella solutions providers offering employment models that result in the equal pay requirements of AWR being removed.

AWR: the risks for clients

Clients potentially face a combination of financial and organisational risks, such as the impact on morale of agency workers gaining access to many of the same benefits as permanent employees. Clients may also end up footing the majority of the bill once AWR comes into force.

The main AWR risks facing clients include:

  • Increased cost of hiring contractors who are in the scope of AWR and therefore must receive equal pay after 12 weeks on assignment
  • Increased cost of making available shared facilities such as canteens and crèches from the first day that a contractor in AWR’s scope starts work on an assignment
  • Increased cost of compliance and administering agency workers and contractors, determining ‘equal pay’ and potentially funding the defence of any tribunals
  • Reputational risk of not implementing AWR according to its requirements, and of being perceived as a poor employer abusing vulnerable agency workers
  • Organisational risk of the morale of permanent employees dropping when agency workers start to receive equal access to shared services and equal pay.

Both limited company and umbrella company contractors face the challenge of communicating to clients that contracting their services won't present clients with increased risks and costs

AWR: the risks for agencies

Agencies already perform a wide range of services in addition to their core brokerage role between workers and clients. This is likely only to increase, as clients will pressure agencies to take on the compliance burden of AWR and absorb some of the potential cost increases by reducing margins.

The main AWR risks facing agencies include:

  • Increased cost of administering agency workers as the burden of compliance is passed from client to agency
  • Reduced margins as clients insist agencies part-fund the hike in costs for agency workers and contractors in AWR’s scope who meet the equal pay requirements
  • The cost of defending legal action by a client if the agency fails in its compliance duties and a worker has taken the client to a tribunal
  • The cost of tribunal defence if a worker on the agency payroll claims not to have received the rights granted under AWR.

It is in the best interests of contractors, clients and agencies that the risks associated with AWR are understood and mitigated. The greatest threat to contractors is that clients put AWR in the ‘too hard’ basket and either choose to employ workers rather than hire contractors, or offshore roles completely to jurisdictions unaffected by AWR.

Published: Tuesday, August 09, 2011

© 2012 All rights reserved. Reproduction in whole or in part without permission is prohibited. Please see our copyright notice. If you want to use any content you have seen on this site then please request our media pack and ask for details of our Content Licencing Service.


Readers Comments...


  
Bookmark and Share
  
     
  

Latest Site Updates

Choosing an online contractor accountant or accountancy software – checklist download Choosing an online contractor accountant or accountancy software – checklist download

Contractors can choose the online contractor accountant or accountancy software that suits the needs of their contracting business using this free che

The tax avoidance arms race is MAD: mitigation, avoidance and disclosure The tax avoidance arms race is MAD: mitigation, avoidance and disclosure

The tax mitigation arms race between HMRC and tax advisors leads to a never-ending cycle of mitigation, avoidance and disclosure, says David Colom.

Does HMRC even know where its ‘better administration of IR35’ target is? Does HMRC even know where its ‘better administration of IR35’ target is?

If contractors agree to trial HMRC’s new IR35 framework for 12 months, how are we going to measure if ‘better administration’ has been achieved?

ContractorCalculator: Contracting news in brief - 18/May/2012 ContractorCalculator: Contracting news in brief - 18/May/2012

News this week includes the latest IR35 insights; P35 advice; contractor demand data; partial financial sector recovery; & HMRC service improvements.


  
  

Twitter

  • Will the new Enterprise Research Centre dedicated to SMEs recognise the role of contracting businesses in the economy? http://t.co/ACE31fIm

    19 hours ago

  • HMRC defends it tax gap calculations claiming external estimates are misleading http://t.co/7RWvC7bq via @AccountancyAge

    21 hours ago

  • The tax avoidance arms race is MAD: mitigation, avoidance and disclosure http://t.co/9q1WMPjD

    Tue, 22 May 2012

  • Does HMRC even know where its ‘better administration of IR35’ target is? http://t.co/L3MuqlFz

    Mon, 21 May 2012

  • IT leads surge in Scottish contract recruitment : Bank of Scotland Report on Jobs http://t.co/QIrLKFGb

    Mon, 21 May 2012

  • How might government's 'secret plan' to link civil service earnings to location affect public sector contractor rates? http://t.co/fJClb0HG

    Sun, 20 May 2012

Follow Us On Twitter


  
     

  
  

Contractor solutions

Contractors Handbook AM Limited IR35 Test
  
Contractor accountants - pricing checklist
  

Contractor solutions

Parasol Group

Umbrella or Limited? Guidance on best options, and take home pay.

Contractors Handbook

The expert guide for UK contractors and freelancers

Bedouin Group

No more IR35. Retain up to 85% of your earnings.

InTouch Accounting

Person to person contractor accountant. Free IR35 review.

Choice Premier Pay+

Take home up to 85% of your pay. IR35 solution.

NA Bedouin Group D J Colom Accountants Contractor Financials NewsNow
  
Elevate

  

The UK's leading contractor site. Independently audited traffic (ABC) – 156,346 monthly unique visitors.