Taylor Report: will we soon have a new category of worker?
The man leading the hotly anticipated Taylor Review into modern workplace practices, Matthew Taylor, has given some early indications of his views. Speaking to the Work and Pensions Select Committee on Wednesday, Mr Taylor said a new category of worker between self-employed and employed would be useful in light of the growing gig economy workforce. By this he didn’t mean the existing “worker” category but a new category of “dependent contractor”, an individual over whom the “employer” has slightly more control than a worker. Implementing this idea and providing a definition that results in helpful and practical application will undoubtedly be challenging given the inherent uncertainty and complexity that already exists when establishing worker status and employment status.
Mr Taylor also said that he would be looking to “level the playing field” when it comes to how different forms of employment are taxed, so perhaps the door is still open for the Chancellor’s ambition to increase national insurance levels for self-employed individuals, which he dropped in an embarrassing U-turn following strong opposition to the proposal in the last budget.