{"id":8783,"date":"2022-10-24T16:10:22","date_gmt":"2022-10-24T06:10:22","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/blog\/disguised-employment\/"},"modified":"2025-09-07T07:25:13","modified_gmt":"2025-09-07T07:25:13","slug":"disguised-employment","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/uk\/blog\/disguised-employment\/","title":{"rendered":"Are you facilitating disguised employment?"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" aria-label=\"Breadcrumbs\" 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<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">Are you facilitating disguised employment?<\/h1><\/div>\n\n\n\n<p class=\"blog-template-sub-title\" style=\"padding-top:var(--wp--preset--spacing--9);padding-bottom:var(--wp--preset--spacing--9);line-height:1.5\">\n    HMRC are not messing around when it comes to &#8216;disguised employment&#8217;. UK business owners need to be up to speed on this practice, as facilitating it could catapult you into hot water.\n<\/p>\n\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-8 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-query wp-block-hosts-query has-global-padding is-content-justification-left is-layout-constrained wp-container-core-query-is-layout-1 wp-block-query-is-layout-constrained\"><ul data-wp-interactive=\"eh-hosts\" class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-flow\"><li data-host-index=\"0\" data-wp-on--click=\"actions.openDetail\" class=\"wp-block-post post-1620 hosts type-hosts status-publish has-post-thumbnail hentry\">\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\"><figure style=\"width:52px;height:52px;\" class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"120\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-120x120.png\" class=\"attachment-host_thumbnail size-host_thumbnail wp-post-image\" alt=\"\" style=\"border-radius:60px;height:52px;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-120x120.png 120w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-150x150.png 150w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon.png 239w\" sizes=\"auto, (max-width: 120px) 100vw, 120px\" \/><\/figure>\n\n\n<div class=\"wp-block-group has-sm-font-size is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\"><h6 style=\"line-height:1.3; border-right-width:1px;border-right-color:var(--wp--preset--color--black); padding-right:var(--wp--preset--spacing--2);\" class=\"has-text-align-center has-link-color wp-elements-1e20e747939e3458765ab321928f59b7 wp-block-post-title has-text-color has-violet-500-color has-sm-font-size\">The Team<\/h6><\/div>\n<\/div>\n\n<\/li><\/ul><\/div>\n\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-style:none;border-left-width:0px;padding-left:0\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2022-10-24T16:10:22+00:00\">Oct 24, 2022<\/time><\/div>\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">Updated<\/p>\n\n\n<div class=\"wp-block-post-date__modified-date wp-block-post-date has-sm-font-size\"><time datetime=\"2025-09-07T07:25:13+00:00\">Sep 7, 2025<\/time><\/div>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">8 mins read<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img decoding=\"async\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/5\/2021\/09\/pexels-ketut-subiyanto-4560145-220.jpg\" alt=\"Image\" style=\"object-fit:cover;width:864px;height:561px\"\/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-15 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" id=\"content-wrapper\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\n<p><span style=\"font-weight: 400;\">Disguised employment was back in the news after Match of the Day presenter Gary Lineker <\/span><a href=\"https:\/\/www.ftadviser.com\/regulation\/2021\/05\/07\/hmrc-pursues-gary-lineker-in-4-9m-ir35-case\/\"><span style=\"font-weight: 400;\">found himself in court<\/span><\/a><span style=\"font-weight: 400;\"> with HM Revenue &amp; Customs (HMRC) over a possible multi-million-pound tax bill. While the court case continues, one thing is clear.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">HMRC are not messing around when it comes to \u2018disguised employment\u2019. UK business owners need to be up to speed on this practice, as facilitating it could catapult you into hot water. Are you scratching your head over the whole affair?<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Let\u2019s explore exactly what \u2018disguised employment\u2019 is and how you can avoid facilitating it at your business.<\/span><\/p>\n\n\n\n<p><b><i>Disclaimer:<\/i><span style=\"font-weight: 400;\"> While due care has been taken in preparing this article, no responsibility is accepted by the author for the accuracy or suitability of the information contained. All liability is expressly disclaimed for any loss or damage which may arise from any person relying on, using or acting on any information contained therein. If you are unsure about how this information applies to your specific situation please seek expert advice or visit <\/span><\/b><a href=\"https:\/\/www.gov.uk\/\"><i><span style=\"font-weight: 400;\">Gov.uk.<\/span><\/i><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-disguised-employment\"><span style=\"font-weight: 400;\">What is disguised employment?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Disguised employment is the act of engaging with a contractor who supplies their services to your business through an intermediary \u2013 like a limited company \u2013 despite working in the same ways that an official employee who is on a business\u2019s payroll would.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">As these workers are registered as limited companies, they avoid paying the correct amount of tax in line with the <\/span><a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-guide\/\"><span style=\"font-weight: 400;\">legal requirements<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">For example, if someone works for a business on a full-time or ongoing basis but is engaged as a self-employed contractor instead of an employee \u2013 this would make them a \u2018disguised employee\u2019. The businesses that engage with them this way (intentionally or unintentionally) are referred to as \u2018disguised employers\u2019.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">When workers act as \u2018disguised employees\u2019 they can avoid personal income taxes by acting as their own company. In this scenario, employers can also avoid payments of employers\u2019 <\/span><b>National Insurance Contributions (NICs)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">They also do not have to provide employment benefits or entitlements like paid holidays, pensions or sick leave. Participating in disguised employment from a worker or a business side has serious legal implications, making it something you can\u2019t afford to get wrong.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"disguised-employment-examples\"><span style=\"font-weight: 400;\">Disguised employment examples<\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Freelancers working under strict control: A company may call someone a freelancer, but if they dictate the hours, tools, and tasks like they would with an employee, this could be disguised employment.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">&#8220;Consultants&#8221; doing employee-level tasks: If someone is labelled a consultant but performs core business duties full-time without the independence a true consultant has, this is a red flag.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Gig workers with no flexibility: A company may claim a worker is independent, but if they\u2019re required to follow the same policies and schedules as employees, it might be a case of disguised employment.<\/span><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-the-difference-between-self-employed-and-disguised-employment\"><span style=\"font-weight: 400;\">What is the difference between self employed and disguised employment?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">The main difference lies in control and independence. A genuinely self-employed person runs their own business, decides how and when they work, and takes on financial risks.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">In contrast, someone in disguised employment may look independent on paper but operates under company control, with little freedom in their work. They\u2019re often denied benefits like sick leave or holiday pay, even though their role closely resembles that of an employee.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-the-ir35\"><span style=\"font-weight: 400;\">What is the IR35?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/www.gov.uk\/guidance\/understanding-off-payroll-working-ir35\"><span style=\"font-weight: 400;\">IR35<\/span><\/a><span style=\"font-weight: 400;\"> is a tax legislation put in place to stop individuals from becoming disguised employees. The IR35 ensures that workers, who would have been an employee if they were providing their services directly to a business, pay broadly the same Income Tax and NICs as employees.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Originally legislated in 1999, April 6 2021 saw a tightening of this law. Previously all responsibility fell on the self-employed contractor to determine their correct tax status. Now, medium and large private companies will also be responsible.<\/span><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/guidance\/understanding-off-payroll-working-ir35\"><span style=\"font-weight: 400;\">HMRC<\/span><\/a><span style=\"font-weight: 400;\"> describes these changes; <\/span><i><span style=\"font-weight: 400;\">\u201cAll public sector authorities and medium and large-sized private sector clients will be responsible for deciding if the rules apply. If a worker provides services to a small client in the private sector, the worker\u2019s intermediary will remain responsible for deciding the worker\u2019s employment status and if the rules apply.<\/span><\/i><span style=\"font-weight: 400;\">\u201d<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">If HMRC audits companies and they are found to be engaging with incorrect tax statuses (the worker falls \u2018inside IR35\u2019), the business will be liable for any fees and penalties. This renewed the importance of IR35, making it a dual responsibility of workers and businesses to pay taxes correctly.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"how-does-hmrc-investigate-ir35\"><span style=\"font-weight: 400;\">How does HMRC investigate IR35?<\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">HMRC can investigate a contractor\u2019s tax status at any time. This process is essential to identify whether or not the contractor is working on a set basis for the business as an employee would.<\/span><span style=\"font-weight: 400;\">HMRC uses three factors to determine this:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Control<\/b><span style=\"font-weight: 400;\">: Does the contractor manage their own hours, work location and process of working, or does the business control these things? Contractors that aren\u2019t disguised employees will determine these working elements for themselves. If the business has control over these instead, the contractor is likely inside IR35.<\/span><\/li>\n\n\n\n<li><b>Substitution<\/b><span style=\"font-weight: 400;\">: Say that the contractor can\u2019t commit to offered work. They have the right to use a replacement or substitute for completing the work for their client. If the client wants only the contractor to work on their project, they are likely to be inside IR35.<\/span><\/li>\n\n\n\n<li><b>Mutuality of Obligation (MOO)<\/b><span style=\"font-weight: 400;\">: Is the business obligated to provide work to the contractor? Is the contractor expected to complete the offered work? If so, the engagement likely falls inside IR35.<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">HMRC will also take into account the contract type, the contractor\u2019s role in the business, whether the contractor has the burden of any financial risks and whether the company provides any working equipment to the contractor to complete their work.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">There may be additional complexities to this process, so it\u2019s important to consult professional advice for your business\u2019s specific circumstances.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-are-the-penalties-for-facilitating-disguised-employment\"><span style=\"font-weight: 400;\">What are the penalties for facilitating disguised employment?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">If following HMRC\u2019s auditing process, a business is found to have facilitated disguised employment, there will be penalties.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">If the business is deemed to have unconsciously entered into a disguised employment arrangement, they will have to pay back the NICs and tax contributions that would have been payable on the salary in question<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">If HMRC finds that the business consciously entered into the arrangement, the business is considered to have defrauded the tax office, and they may be prosecuted. As you can see, it is a good idea to make sure any contracts are watertight.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">You need to seek professional advice to ensure you are covered if there is ever any dispute regarding hidden or disguised employment.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-can-businesses-protect-themselves-from-disguised-employment\"><span style=\"font-weight: 400;\">How can businesses protect themselves from disguised employment?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">According to research appearing in Forbes in 2020, 65% of business owners were aware of the incoming changes to the IR35 and knew how to proceed. 41% said that they would look to review their contractor strategy and 11% said they might decrease their number of contractors.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">This decision to decrease the number of contractors in favour of employment can be a positive one for businesses. As well as being protected from disguised employment, there are many benefits of growing your team of employees instead of relying on contract workers.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Your employees will be more committed to your business, you can see a return on investment in business growth, and you can <\/span><a href=\"https:\/\/employmenthero.com\/uk\/resources\/leaders-guide-company-culture\/\"><span style=\"font-weight: 400;\">create a better company culture<\/span><\/a><span style=\"font-weight: 400;\"> of constant workers. While for some projects and working types, engaging with contractors or freelancers may be a clear choice.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">However, it\u2019s worth doing background research to protect your business. HMRC has two resources that support businesses \u2013 the <\/span><a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/employment-status-manual\/esm0543\"><span style=\"font-weight: 400;\">Employment Status Manual <\/span><\/a><span style=\"font-weight: 400;\">(which explains MOO and related elements) and <\/span><a href=\"https:\/\/www.gov.uk\/guidance\/check-employment-status-for-tax\"><span style=\"font-weight: 400;\">this tool to help you determine tax status<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Due to the complexity of this legislation, it\u2019s still advised to source professional advice for your situation.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"so-you-want-to-move-away-from-contractors-and-towards-employment\"><span style=\"font-weight: 400;\">So you want to move away from contractors and towards employment?<\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Great choice! Many growing businesses can rely on contractors to avoid the complexities of employment, which can lead them to miss out on the benefits of having a passionate and loyal team around them.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">If you\u2019re worried about the extensive effort of employee management, an HRIS (<\/span><a href=\"https:\/\/employmenthero.com\/uk\/blog\/hris\/\"><span style=\"font-weight: 400;\">Human Resources Information System<\/span><\/a><span style=\"font-weight: 400;\">) like 91±¬ΑΟ can lighten your load. 91±¬ΑΟ can take care of compliance, payroll, HR and employee management \u2013 so you can get back to managing your business.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">We make employment easier and more rewarding for everyone. <\/span><a href=\"https:\/\/employmenthero.com\/uk\/request-a-demo\/\"><span style=\"font-weight: 400;\">Book a demo with one of our business specialists<\/span><\/a><span style=\"font-weight: 400;\"> to see how we can help your business.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\">Talk to an employment specialist<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:410px\">\n<div class=\"wp-block-group right-sticky-side-panel has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n    <div class=\"top-sticky-form is-layout-flow wp-block-marketo-form-is-layout-flow\" class=\"wp-block-employmentherocom2025-marketo-form\">\n        <div class=\"right-sidebar-wrapper\">\n            <button class=\"top-form-trigger\" data-sticky-form-trigger=\"\">\n                <div 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alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-2 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-50792 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" >Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 fundamentally restricts fire and rehire in the UK. Understand what&#8217;s changing, when it takes effect&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50755 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The Fair Work Agency vs HMRC: What&#8217;s Different For Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" >The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">The Fair Work Agency has replaced HMRC for employment rights. Understand the split, what&#8217;s changed for holiday pay and SSP,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50767 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Collective Redundancy and the Employment Rights Act: What Changes for UK Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" >Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 has doubled the penalty for missed collective consultation. Find out what&#8217;s changed, what&#8217;s coming and&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n\n\n\n<style>\n.eh_marketo_form .mktoCheckboxList label {\n    line-height: 0.95rem !important;\n}\n.top-sticky-form .eh_marketo_form-container .eh_marketo_form_step_0 .mktoFieldDescriptor.mktoFormCol {\n    height: 4.5rem;\n}\n.top-sticky-form .eh_marketo_form-container .eh_marketo_form_step_0 .mktoFormRow:nth-last-of-type(-n+3) .mktoFieldDescriptor.mktoFormCol {\n    height: auto !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>HMRC are clamping down on &#8216;disguised employment&#8217;. Here&#8217;s what you need to know.<\/p>\n","protected":false},"author":1,"featured_media":31995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"6 min read","display_reading_time":false,"download_content_type":"file","download_file":"34130","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[157],"topic":[98],"industry":[65,57,55,66,72,35,76,41,77,58,43,67,46,69,40,59,73,70,45,54,47,49,51,68,52,50,64,44,42,53,48,74,75,56,71],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-8783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog","topic-employment-law","industry-agriculture","industry-automotive","industry-business-consulting","industry-childcare","industry-colleges-and-sporting-clubs","industry-construction","industry-consumer-services","industry-customer-service","industry-early-education","industry-ecommerce","industry-education","industry-entertainment","industry-finance","industry-financial-services","industry-franchises","industry-health-and-fitness","industry-health-services","industry-healthcare","industry-hospitality","industry-it-and-technology","industry-legal","industry-logistics-manufacturing","industry-media-communications","industry-not-for-profit","industry-professional-services","industry-public-relations","industry-real-estate","industry-real-estate-and-strata-management","industry-recruitment","industry-retail","industry-stem","industry-technology","industry-utilities-public-services","industry-veterinary-services","industry-youth-services"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/8783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/comments?post=8783"}],"version-history":[{"count":4,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/8783\/revisions"}],"predecessor-version":[{"id":41903,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/8783\/revisions\/41903"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/31995"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=8783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/categories?post=8783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/tags?post=8783"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=8783"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=8783"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=8783"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=8783"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=8783"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=8783"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=8783"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=8783"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=8783"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=8783"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=8783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}