Prioritisation for Employment Tax and Global Mobility projects 2025 Survey

We are gearing up for 2025 and there are a number of different projects on the horizon. We can't do them all at the same time so we are looking to our members to prioritise this 'to do' list - what are the most important projects we should be concentrating on?

You will also have an opportunity to raise any other projects you think should be considered.

2.Please choose the most important projects listed below, that will have the biggest impact to your role.

National Minimum Wage - project concerning the potential NMW risks for salaried workers, including triage, management and compliance.

USS - conditional indexation. Approaching UCEA and USS re: CPI changes and whether these could be delayed until a time when scheme in better funding position, then backfilled

Volunteers and research participants - collate university volunteer policies to create a standard template. Create quarterly roundtables to discuss volunteer activities across universities

Umbrella companies - collate list of known umbrella companies used within the HE sector, and produce easy to digest/action guidance to reduce potential risks

Common Roles - the rescinded "common roles" for employment status document to be reviewed and transferred into a different format remove labels and replace with activities for assessment, ensure essential caveats are up-front and confirmed

Employment status - how to share ownership of employment status when no one wants sole responsibility. Ensuring procurement, finance, HR, tax and payroll take ownership of their specific responsibilities under the rules - everyone stays in their own lane and work more effectively. Project will take form of training and supporting guidance documentation.

Process maps - a key part to understanding your own risks and also prepare for a HMRC meeting is knowing who is responsible for what and how procedures flow through each team/department. Project will take the form of training and supporting guidance document, plus best practice templates

REF & Employer of Record - approach Research England to discuss whether Employer of Record arrangements could still be utilised within a REF environment

Holiday pay - how are universities approaching holiday pay and overtime, what is considered 'regular' overtime, what should the contract state and what is best practice.

USS and Global Mobility - approaching (or supporting a university to approach) overseas authorities to try to add USS to a qualifying pension, e.g. Netherlands, Australia

Contingent workers - if you engage an individual on a self-employed basis (typically local to the area) to carry out work overseas, what requirements are there to assess employment status - looking at 10 key countries to start with, to be determined by members.

Posted workers - where employees are temporarily posted to the EU/EEA, what requirements are there to register with the local authorities, will it depend on the work being performed, are there exceptions for the UK/university/role, what are the step-by-step requirements and could we approach authorities to gain exceptions.

Certificates of Residence - guidance for members on making a certificate of residence application to minimise common errors and ensure fast turnaround from HMRC

Certificates of Coverage for NIC - guidance for members on making a certificate of coverage application to minimise common errors (e.g. using the correct form) and ensure efficient turnaround from HMRC without queries

Construction Industry Scheme (CIS) - guidance on when the CIS regime apply to universities, how it all works, current HMRC concerns and what to do about it.

Other (please specify)

None of the above

Prioritisation for Employment Tax and Global Mobility projects 2025

What's most important to you?