b'Revised Reference for calculating holiday payThe reference period for calculating holiday pay for workers with variable pay rates will change from 6th April 2020. The new reference period for calculating holiday pay will be 52 weeks, or the persons total number of weeks of employment during the calendar year.Changes to the tax treatment of off-payroll workers (known as IR35)New legislation surrounding the existing IR35 rules, now known as Off Payroll Taxation will come into effect from next April. This means that if you are hiring contractors who are themselves utilising the services of an Employment Business (Agency) or Personal Services Company (Umbrella) then you should engage with your supplier to understand how they will manage the potential costs and administration coming from the change in the law. One of the key changes to be aware of is a liability for Employers National Insurance contributions, which will be calculated as though the Contractor were an employee orworking on a Contract for Services. For more information about the Off Payroll Tax changes, please click on the link below;https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-intermediaries7'