The much criticised “off-payroll” working rules were introduced for the public sector from 6 April 2017 and then extended to large and medium-sized private-sector organisations from 6 April 2021. The rules replaced the ‘IR35’ rules where workers supplied their services to these organisations via a personal service company (PSC) or other intermediary. The effect was…
Tag Archives: IR35 – Off-Payroll Working Rules
21
Feb
Feb
From 6 April 2020 the off-payroll working rules are changing. Previously it was the person providing the services who determined their status for employment purposes for the work provided through their own personal service company (PSC). However from April the responsibility is shifting to the end user/agency for medium and large companies. If you…
