The elephant in the room

Michael Steed wonders if the time has come to rip up the rule book for NICs in respect of employment status

This article is a thought piece that addresses the difficult relationship between employment law and tax/NICs in the light of the slew of employment law cases, which have firmly confirmed the newer ‘worker’ status for employment law (I will refer to that status as the ‘dependent contractor’ in this article).

The elephant in the room is increasingly NIC status and its inflexibility is arguably a hindrance in trying to solve this relationship in a modern world with changing work practices.