Off-Payroll Working Guidance
Off-payroll working is a term used to describe where an individual is providing their personal services through an intermediary to an end-client and the individual is not an employee of that end-client. The most common form of an intermediary, when considering the off-payroll rules, is a Personal Service Company (PSC). Partnerships are the next most common.
In its simplest term, off-payroll working is about employment status. The rules look to establish if the individual would be considered an employee of the end-client were it not for their intermediary.
This guide will help you to uncover the impact of Off-Payroll working rules and what these changes mean for business in UK.
What you’ll learn
- What is off-payroll working?
- The Changes for the Private Sector
- How is employment status determined?
- Where the off-payroll rules apply and do not apply
- Does inside the off-payroll rules mean employee status?
- How can The Guild help?
Download this Guide
The content of this article is for guidance only and shall not constitute advice. Please seek independent advice or contact GuildHUB for information about its services.