The off-payroll working rules, sometimes referred to as IR35, apply to medium and large organisations in all sectors of the economy from 6 April 2020. Prior to April 2020, the rules only applied to the public sector. Organisations have become responsible for assessing the employment status of individuals who work for them through an intermediary. An intermediary will typically be the worker’s own personal service company (PSC). They could also be a partnership, a managed service company, or an individual.

The rules ensure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same tax and National Insurance contributions as employees.

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