Businesses that provide ophthalmic and pharmaceutical services
11 May 2017
Retail businesses providing ophthalmic and pharmaceutical services for the NHS will not need to consider whether to apply the off-payroll working in the public sector rules to contractors working for them through an intermediary.
We recently published a news item regarding a technical error in the definition of ‘public authority’ in the off-payroll regulations which unintentionally brought some private sector businesses within the scope of the off-payroll working in the public sector measure.
Guidance has now been updated to reflect the exemption:
"Businesses that provide ophthalmic and pharmaceutical services
The definition of public authority retains the need for NHS hospitals to consider whether to apply the off-payroll working in the public sector rules to all contractors working for them through an intermediary. This includes contractors who are providing ophthalmic and pharmaceutical services through an intermediary.
The definition of public authority includes General Practitioner (GP) surgeries and dental practices or surgeries providing NHS medical and dental services. These entities are required to consider whether the off-payroll working in the public sector rules should be applied to contractors working for them through an intermediary."
Follow this link for further guidance on off-payroll working in the public sector: reform of intermediaries legislation.