Guidance

Private sector off-payroll working for clients

When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.

Changes to the off-payroll working rules came into effect from 6 April 2021. Find out how the new rules apply to clients.

You are a client if you receive services from a worker. The off-payroll working rules make sure workers pay broadly the same tax and National Insurance contributions as an employee if they:

  • provide services to you through their own intermediary - most commonly a limited company that they control
  • would have been an employee if they were providing their services directly to you, the client

The intermediary will normally be the worker’s own personal service company, but could also be a partnership, a managed service company or an individual.

The private sector includes third sector organisations, such as some charities.

When the rules apply

At the moment, the worker’s intermediary is responsible for deciding if the off-payroll working rules apply.

As the client receiving a worker’s services, you need to be aware of the off-payroll working rules and how changes to these in April 2021 will affect you.

Find out what the changes are and start making preparations for them now.

Published 22 August 2019
Last updated 6 April 2021 + show all updates
  1. Information about a delay due to the coronavirus (COVID-19) pandemic updated to reflect changes from 6 April 2021.

  2. This page has been updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021.

  3. First published.