Eversheds is reviewing voting rights for its fixed-share partners after asking them to contribute 25% of their annual earnings to the firm.

The firm has called on 164 fixed-share partners to make the contributions in light of changes to the way HM Revenue & Customs (HMRC) determines the employee status of partners at limited liability partnership (LLPs).

Partners will be deemed as employees if they have less than 25% of their salary attached to the equity, so firms would need to pay national insurance contributions for them.