PAS deliver a first class, cost effective and comprehensive end-to-end delivery as well as managing the entire recruitment life cycle.
Our approach is always as that of a strategic partner and trusted adviser, building a comprehensive knowledge of each client’s business, operations, values and specific requirements. Because of this approach, PAS does not operate a one size fits all approach, each solution is bespoke, based on strong partnerships and is quality and time driven.
We differ from 99% of the market as we brand ourselves on providing a FULL service to our clients by offering the following:
In addition to the normal payroll functions, PAS can provide your company with:
With decades of experience in contract recruitment, we can have candidates on site within 48 hours!
In 2000, HMRC introduced the ‘Intermediaries Legislation’ (known as ‘IR35’ or 'Off-payroll Working Rules') to ensure equal treatment for individuals who work in the same way. IR35 exists for the purpose of preventing tax avoidance amongst workers who, were it not for the fact that they supply their services via an intermediary, such as a Personal Service Company (PSC), would be treated as a ‘deemed’ employee for tax purposes.
HMRC refers to such Workers as ‘disguised employees’ as they do not meet HMRC’s definition of self-employment and therefore should not benefit from more ‘favourable’ self-employed tax rules. To improve compliance, HMRC reformed IR35, introducing changes to the Public Sector in 2017 and subsequently announced that the reforms would be introduced to the Private Sector on 6th April 2020.
Under the new proposals Clients (end users) will be responsible for determining employment status (for tax purposes) of all contractors. If the off-payroll rules apply, the party holding contract with the Limited Company contractor (Fee Payer i.e. NES) must pay Employers’ NICs, and withhold Employees’ NICs, taxes etc. at source and complete RTI returns. Limited Company contractor does not become employee of client nor agency and has no entitlement to employment rights but AWR rights may become an issue.
Modern slavery is a crime and a violation of fundamental human rights. It is defined as the possession and control of a person in such a way as to significantly deprive that person of their individual liberty, with the intention of exploiting that person through their use, management, profit, transfer or disposal.
At PAS Capital, we are committed to preventing modern slavery and human trafficking within our business. We have zero tolerance for any form of modern slavery and are committed to acting ethically and with integrity in all our business dealings and relationships. We expect all of our employees, contractors, and business partners to share our commitment to preventing modern slavery and to comply with all policies and procedures.
See below our full statement.
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