Off-payroll working in the private sector

The government intends that, from April 2020, the off-parole work rules currently applicable to contracts in communities be approved by private service organizations or by intermediaries working in the private sector and should also apply to contractors.

These rules may include the benefits to the mediator of the engagement (deemed payment) to PAYE and NIC as the contractor employee. Plans resulting from the COVID-19 pandemic have been delayed until April 2021, giving contractors more time to review contracts and make arrangements to work with their customers.