Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Provision and Use of Work Equipment Regulations 1998 (PUWER) apply to almost any equipment used at work — from a stepladder or a pallet truck to industrial machinery, workshop tools, kitchen equipment or a company vehicle used off-road. PUWER requires that equipment is suitable for its intended use, properly maintained, inspected where deterioration could create a risk, and used only by people who have received adequate training and information. Guards must be fitted to dangerous moving parts, controls must be clearly identifiable, and equipment must be adapted or fitted with suitable safety devices where necessary. The Health and Safety Executive treats work equipment failures as a leading cause of serious workplace injury, and enforcement action follows quickly where guarding or maintenance records are found lacking after an incident.
Many small businesses assume PUWER only applies to factories and heavy industry, but it covers any employer that provides equipment for use at work, including hired or leased equipment and equipment brought in by contractors. Failing to maintain inspection records, allowing untrained staff to operate machinery, or missing a required guard exposes the business to HSE improvement or prohibition notices, unlimited fines following prosecution, and — where an employee is injured — a strong claim for damages that is very difficult to defend without documented maintenance and training records. A proportionate, documented programme of equipment checks and staff training is the core of PUWER compliance for most SMEs.
