Research and analysis

Off-payroll reform in the public sector

This research explored the immediate impacts on public sector bodies of the reform of off-payroll working in the public sector, which took effect in April 2017.


Off-Payroll Reform in the Public Sector

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


This research project looked at the immediate impacts on public sector bodies of implementing the reform of off-payroll working, sometimes known as IR35, in the public sector.

The main aim was to explore the impacts of the reform in the key sectors of public administration and defence, education, and health and social work by looking at possible effects on workforce structures, contractor rates and vacancies, and experiences of the implementation process.

The research findings have informed options in the consultation on how to tackle non-compliance in the private sector, published with this research.

Published 18 May 2018