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The Article 29 Working Party is and advisory body set up under the Data Privacy Directive 95/46/EC and is levelheaded of representatives of the national data protection authorities (DPA), the EDPS and the European Commission. Its role is to advise the Commission on general data conservation matters as well as laws from the EU that may affect data privacy. It also promotes the uniform function of the Data Protection Directive across the entire EU.

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The European Data Protection Supervisor is the independent supervisory authority set up in 2014 by the Parliament and Council to advise EU administrations on the processing of personal data as well as supervising these bodies to ensure compliance to their own regulations. The EDPS also handles complaints and monitors new technologies analogous to the processing of personal data.

The ordinary legislative procedure covers the majority of what is known as secondary law, which is derived from the principles and objectives set out in EU Treaties and includes regulations, directives and decisions.It is always crucial to note that the GDPR is a regulation, which is immediately applicable across the Union,rather than a directive, which must be transposed into national law by each individual member state.The process begins with a proposal by the Commission, which is to be either adopted, rejected, or amended through a process of co-decision between the Parliament and the Council. The Parliament is first sent the proposal in order to make its first reading, to which is accepts or makes amendments to, before passing it on to the Council for it's own first reading. If the assembly adopts the Parliament's position, the legislation is passed, however if there are any further amendments made by the Council, all three bodies meet for the Trilogue negotiations. It is possible for a piece of legislation to continue on to a second reading by both the Parliament and the Council, and even still a final stage known as the Conciliation stage. If the legislation fails to be adopted at any stage, it can only be resurrected as a new proposal from the Commission, to repeat the entire process again



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The GDPR was initially proposed by the Commission in January of 2012, amended by the Parliament in its first reading in March of 2014, and most recently enhance by the Council in its first reading in June of 2015. The first trilogue meeting was held on the 24th of June, with a stated goal from the three EU bodies to reach an agreement by the end of 2015. However, these negotiations can be extended by accord among the leaders of each party as per the rules set out by the Joint Declaration on Practical Arrangements for the Codecision Procedure, which govern the trilogue meetings.A more robust timeline of events for the GDPR can be foundhere, and a accord of the topics likely to have beenthe most intensely debated can be foundhere.

A political agreement was made on 15 December 2015, leaving the regulation tobe signed in January 2016by the Presidents and Secretaries General of both the Parliament and the Council, at which time the text will be published in the Official Journal of the European Union. The regulation will be directly binding throughout the EU following the two year grace period beginning on the date of publishing.

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90% Plus Umbrella Net Take Home Pay – What To Look Out For

If you are contemplating working through an umbrella company, you will likely spend a large amount of time comparing your options. In doing so, you will almost certainly see advertisements from umbrella companies that claim to offer "90% plus take home pay".


As a contractor seeking to maximise their earnings, 90% take home pay sounds like a dream come true - but unfortunately, these claims can quickly turn into a nightmare.


90% take home pay is never feasible


The idea of being able to keep 90% of what you earn may be tempting, but it can only be achieved under a very specific set of circumstances. Let's crunch the numbers:

  • The rate of tax is the rate that anyone earning above the tax-free personal allowance must pay by law.
  • Everyone receives a tax-free personal allowance of £11,850.
  • Anything earned after this amount is taxable. This means that anyone in full-time employment must pay tax, as a full 40-hour week at the national minimum wage exceeds the tax-free allowance threshold. If you work full time, you must pay tax.
  • If you earn between £11,851 and £46,350, you will pay 20% of your taxable income in tax.
  • If you earn between £46,351 and £150,000, you will pay 40% in tax.
  • If you earn over £150,000, you will pay 45%.


Given the above, we can conclude that unless you are earning less than your personal allowance of £11,850, you must pay tax at a rate of 20%.


So how can you legally achieve a take home pay of 90% - which is just a 10% tax rate - with an umbrella company? You can't. It's illegal.


So why do companies advertise 90% take home pay?


There are two reasons an umbrella company may advertise a 90% take home pay, and neither are positive:

  • They are advertising this rate with a caveat - i.e. you can achieve this rate if you earn less than your personal allowance. This isn't technically a lie as it can be true, but if you work full-time, you will definitely earn over your personal allowance - so really, it's just marketing spin that applies to only a tiny percentage of contractors.
  • More worryingly, a 90% take home pay could indicate that the umbrella company are involved in a tax avoidance scheme. If this is the case, working through such a company could have catastrophic consequences for you in the future.


HMRC and tax avoidance


Tax avoidance schemes are always illegal.


If HMRC find that you owe money in unpaid taxes, they will issue a demand for payment. You can try to argue that you did not avoid tax - your umbrella company did - but HMRC have the power to demand you 'pay now, dispute later'. Due to this, you would still need to pay the back-taxes even if it is the umbrella company who were at fault. You could then dispute this with HMRC and claim a refund, but only after you have settled the debt in full - and even then, there's no guarantee that the appeal would be successful.


So what should you do instead?

  • Ignore companies that claim to offer you 90% take home pay, as this cannot be legal. This point cannot be overstated enough; there is no such thing as a legal or permitted tax avoidance scheme - no matter what companies claim on their website!
  • Look for an umbrella company that pays you via the PAYE system
  • Check all monies received to ensure that you are paying the right rate of tax for your income.

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