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OPM Pathway is a comprehensive technology solution built to support compliance with employment tax status and off-payroll working rules when using the Check Employment Status for Tax (CEST) tool. CEST represents HMRC’s view of a worker’s employment tax status, based on the information and answers given to questions within that tool. The result from CEST can help organisations decide how to engage a worker and determine whether the off-payroll working rules or IR35 apply to a particular contract.

Many organisations rely on HMRC’s CEST tool for employment tax status. CEST is designed solely to deliver an employment tax status result where it can, noting that in some cases an undetermined result may arise. Recognising there’s much more to the assessment process than just the assessment itself, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø’s OPM Pathway incorporates a comprehensive workflow capability allowing CEST decisions to be stored centrally and securely. It supports the management of off-payroll worker populations, helps organisations undertake regular re-assessments of employment tax status to ensure compliance, as well as managing the process for any IR35 disputes. OPM Pathway also provides powerful data analytics, generating insights to help manage employment tax status compliance.

OPM Pathway supports organisations that currently use HMRC CEST for their employment status assessments who:

Failure to take reasonable care in assessing employment tax status can prove costly. A number of organisations have already been fined substantial sums as a result of non-compliance with the off-payroll working rules. Many organisations choose HMRC’s CEST tool for its simplicity and cost, but they must still document the resulting decisions in a resilient manner and manage their ongoing compliance. ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø’s OPM Pathway is currently the only solution of its kind where CEST decisions can be stored and managed effectively in an integrated environment.