Imagine being told that your organisation is now responsible for, and will be held liable for, the tax affairs of the contractors you have recruited directly.

Imagine that you are now also required to pay 13.8% National Insurance Contributions for all of your agency social workers too. That's a big new burden! What if I told you that access to agency social workers was about to get even worse because the pool of talent has shrunk even further as contractors desert the public sector to work in the private sector, where these rules will not be applied, or quit completely?