I recognise that for some employers, particularly microbusinesses in which there might be only two, three or even four employees, it is not about wanting to be nasty, but about the position of a business that is operating hand to mouth incurring the costs of agency staff and so on. That is why it is right that the taxpayer is involved in supporting people at a difficult time. I do not think that any of us object to the taxpayer sharing some of the costs of this provision, rather than it all being loaded on to employers. I accept that there is a balance between what we expect employers to do and what the taxpayer should be asked to pay for.
Having discussed microbusinesses, perhaps this is a good time to move on to amendment 8. I will be interested to hear the thoughts of the Minister and my hon. Friend the Member for Thirsk and Malton about what type of job will be covered. Many people might think, “Really? You have a job and you get paid. That’s simple enough.” Unfortunately, it is not quite that simple in the modern economy. It is not like the situation in decades past when it was perhaps quite easy to identify someone’s employer.
The Bill refers to jobs of a kind specified by regulations, and I am particularly keen to know that there will not be a sort of shopping list of the jobs covered such that if someone delivers milk in the morning, they are be fine, but if someone works on a farm milking a cow, they will not be covered because that job is not listed. My amendment deals with the question of whether someone is employed, and we have a good definition of that in law. Her Majesty’s Revenue and Customs is only too keen to define people as employed so that they can be taxed appropriately on their income from their employment.
I hope that we can explore exactly how we will cover some of the new models of employment, in which someone may not have a job with one employer but regularly works for a group. I am thinking particularly of the gig economy, in which someone might be working irregular shifts, but are to all intents and purposes an employee of an employer. How do we deal with different types of employment model? I accept that we will not be able to cover absolutely every single situation in which someone is paid to do something on someone else’s behalf. There will always be debates about how we treat self-employment. Indeed, the debate about national insurance contributions and what the self-employed are eligible to claim from the welfare and benefits system showed the difficulties with these things.