Summary
HMRC's off-payroll working rules (IR35) are designed to ensure that contractors working through an intermediary, such as a Personal Service Company (PSC), who would have been regarded as employees if they were directly engaged by the client, pay broadly the same tax (PAYE) and national insurance (NI) as if they were employed.
Action
Under legislation due to take effect from 6 April 2021, medium and large sized organisations in the private and third sectors who engage contractors working through intermediaries will have new responsibilities, including determining the employment status of those contractors. Those contractors who are considered to be ‘deemed employees’ will subsequently have tax and NI deducted at source by the organisation that pays their intermediary. Find out more >
This guide is designed to help you determine if you are affected by these changes.
NOTE: You may be a client and a fee-payer. To check if you're the fee-payer, visit GOV.UK >
Next Steps
Please choose the option that describes your role:
- I'm a client - I use contractors who work through intermediaries in my business.
- I'm a fee-payer - I pay intermediaries of contractors.
- I'm a contractor who works through an intermediary
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
South Africa
Spain
United Arab Emirates
United States
Germany