As of April 2021, the responsibility for determining workers’ employment status will fall with the client (i.e. agency) rather than the worker themselves. This change in IR35 legislation applies to all large, medium or private sector companies and agencies, and is called ‘off-payroll working’. It’s important to note however, that IR35 status tests will remain the same.
IR35 is a legislation relevant to limited company contractors. It’s important to make sure that if you are working ‘inside the scope of IR35’ you are paying an employed level of tax and national insurance, as you would if you were an employee of a client.
It’s imperative to work completely within the remit of tax rules and legislation, so contractors must take the time and effort to ensure that they are, as it is their responsibility as a contractor.
If you need help switching your temporary workforce contact our friendly, knowledgeable staff today to discuss your IR35 needs at email@example.com