Is my business affected by off-payroll working rules (IR35)?

Your answers: I'm the fee payer > Client is a public authority or medium/large business > Contractor is a deemed employee

 NOTE: This article is part of a wizard, if required, you can restart at the beginning.

As the fee payer, there are certain responsibilities you have under the off-payroll working rules (IR35). For work carried out on or after 6 April 2021, this includes:

• Calculating the deemed direct payment to account for employment taxes and National Insurance (NI) contributions for the contract.
• Deducting those taxes and employee National Insurance contributions from the payment.
• Paying employer National Insurance contributions.
• Reporting the tax and NI deductions to HMRC through Real Time Information (RTI).
• Applying the apprenticeship levy and making any payments necessary.

To find out more visit GOV.UK >

Further information

• Changes to off-payroll working rules (IR35) in April 2021
• How can Sage People help you with your IR35 processes?
• Sage Business Cloud Payroll - Off-payroll working rules - IR35
• Sage 50 Accounts - Posting deductions for off-payroll working rules (IR35)
• Sage 50 Payroll and off-payroll working rules (IR35)
• Sage 50 Payroll - IR35 - Set up nominal link departmental overrides for deemed employees
• TASBooks - Posting deductions for off-payroll working rules (IR35)
• Sage 200 - Posting deductions for off-payroll working rules (IR35)
• Sage ERP 1000 - IR35 - Posting deductions for off-payroll working rules