The IR35 “Off Payroll” Contract Rules
The off-payroll working rules were last updated on Feb 28th 2020, it is important to check your status ans that you still are compliant.
The off-payroll working rules can apply if a worker (sometimes known as a contractor) provides their services through an intermediary.
An intermediary will usually be the worker’s own personal service company, but could also be any of the following:
- a partnership
- a managed service company
- an individual
The rules make sure 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.
These rules are sometimes known as ‘IR35’.
Read our Article in more detail on the Glossary page
