Legal Guidance

The documents that can be downloaded by APSCo members in this section are designed as short and practical guides to understanding some of the complex legislation currently facing professional recruiters. If you need further assistance, you can contact the legal helpdesk. You can also find details of our legal and compliance workshop here and our essential recruitment compliance course for recruiters here.

The below guides and the helpdesk service are not intended as a substitute for legal advice: 

Guidance on the Protecting Vulnerable Groups Scheme

The Protecting Vulnerable Groups (PVG) Membership Scheme was introduced by the Scottish Government in February 2011 under Part 2 of the Protection of Vulnerable Groups (Scotland) Act 2007. The scheme ensures that individuals with a known history of harm are prevented from gaining access to children and/or protected adults through their work.

NOTE: It is only mandatory for those carrying out ‘regulated roles’ with children and adults in Scotland to apply for the scheme.

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Guidance on the Apprenticeship Levy UPDATED

The Apprenticeship Levy came into effect on 6 April 2017. The levy will affect all employers in England with an annual pay bill of more than £3 million and will be charged at the rate of 0.5%. If an employer is eligible to pay the levy they must pay and report to HMRC through the PAYE process on a monthly basis. Please read our guidance to get a better understanding of the levy and how it will affect recruitment companies.

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APSCo Guidance on VAT Reverse Charge NEW

From 1 March 2021, the Domestic Reverse Charge ("DRC") for VAT on construction services will be introduced. This document includes detailed guidance for members on what the changes are and how to prepare.

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APSCo Guidance on Key Information Document (KID) UPDATED

This document provides step by step guidance on populating a Key Information Document (KID). It also includes example KIDs for PAYE, Umbrella and PSC engagements along with compulsory and best practice requirements. 

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APSCo Guidance on Statutory Sick Pay (SSP) UPDATED

This guidance on Statutory Sick Pay (SSP) includes detailed sections on different types of workers and the considerations that need to be made as an employer with regards to SSP. 

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Guidance on Commission and Holiday pay

This guidance document is for use by APSCo members only. The facts, information, and opinions contained herein are correct to the best of APSCo’s knowledge as at time of publication. However, it should be noted that this guide is based on APSCo’s opinion and interpretation of the available facts.

The aim of this guide is to help members understand the decision of the Court of Justice of the European Union (“CJEU”) in the case of Lock v British Gas Trading Limited, and consequently whether or not members need to review their holiday pay calculations. 

APSCo can take no responsibility or liability for any reliance on the information contained within this guidance document. 

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Guidance on Good Work Plan and Employment Law Changes

From 06 April 2020, numerous Good Work Plan and Employment Law changes will need to be implemented. This guidance is intended to provide information on the upcoming changes and recommendations for any actions you should be considering.

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Guidance on Debt Recovery

This toolkit is designed to assist our members through a staged approach to debt recovery and to provide the tools required to speed up the payment & recovery process. This toolkit is a great starting point for debt recovery in recruitment.

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Guidance on Off-Payroll (IR35) in the Private Sector

The latest guidance on IR35 in the private sector, including how to carry out a supply chain review.

This guidance is intended for members.

This guidance is intended for members to give to their end clients to provide information on the above legislation.

This guidance is intended for members to give to their contractors to provide information on the above legislation.

Guidance on Off-Payroll (IR35) in the Public Sector

From 6th April 2017, the decision to determine IR35/employment status on an assignment basis will move from the contractor’s PSC to the public authority, recruitment firm or third party paying the PSC (the fee payer). A public sector client for the purpose of the changes means those listed as a public authority under the Freedom of Information Act 2000 (2002 Scotland Act). The public sector client must provide information to a recruitment firm as to whether the employment status test is met, namely whether an assignment is in scope of the rules or not. Where the rules apply (and the placement is to be treated as inside IR35) then the person paying the fee to the PSC for the worker’s services (the fee payer) is treated as an employer for tax, NICs, Apprenticeship Levy and employment allowance purposes.

This guidance is intended for members.

This guidance is intended for members to give to their end clients to provide information on the above legislation.

This guidance is intended for members to give to their contractors to provide information on the above legislation.

Guidance on a No-deal Brexit

The UK is expected to leave the EU on 31 October 2019. If no deal is reached or accepted, the picture is much more uncertain than if a deal is agreed. The aim of this guidance is to highlight the key issues in the no-deal technical papers issued by the government, relevant to professional recruitment companies and to make recommendations on actions you should be considering.

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Umbrella Compliance Guidance

Many contractors work through an umbrella company to minimise their financial and tax administration. Likewise, working with compliant umbrella companies eases the compliance burden on recruiters. However, recruiters and umbrella workers need to be aware of non-compliant engagement models being marketed and to reiterate the importance of completing basic due diligence on new providers. This 10 Step guidance piece gives an overview of the main compliance issues and risks our members need to be aware of.  

This guidance is intended for members.

This guidance is intended for members to give to their umbrella workers to educate them on the risks of umbrella non-compliance.