Policy paper

Off-payroll working in the public sector: reform of the intermediaries legislation

This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.

Documents

Details

This measure moves responsibility for operating the current rules that apply to off-payroll working, and deducting and paying to HM Revenue and Customs associated employment tax and National Insurance Contributions, from an individual worker’s PSC to any public sector body, agency or third party paying the worker’s company.

A technical note relating to this measure has now been published.

This letter from the Chief Secretary to the Treasury confirms to Secretaries of State that, following consultation earlier this year, the government will proceed with the reform of the off-payroll working rules in the public sector as announced at Budget 2016.

Published 5 December 2016