Recommendation 15

The complexity of the rules, and the perceived risk to hiring organisations of failing to comply with them, could lead to changes in behaviour by both workers and hirers. For example, while firms must assess each role individually and not make blanket assessments, they are perfectly within their rights to mitigate risks by reducing their use of off-payroll workers in the first place.28 These forms of behavioural impacts could have knock-on consequences for workers and labour markets, such as loss of work or ability to work flexibly.29