Off-payroll working and court orders

08 August 2017

At one of our recent National Forums a member raised a question when we were talking about student loans and off-payroll working in the public sector.

Guidance advises not to apply a student loan for an off payroll worker, however what happens with court orders?

Under normal circumstances courts would only issue court orders to the individuals’ employer, which would be the personal service company (the company owned by the individual), therefore the responsibility would fall to them.

However, if the end client did receive a court order for someone caught under the off-payroll working regime, they should go back to the court who issued the notification to advise them that the individual is not an employee, and therefore they cannot operate the court order as instructed.

Further information on off-payroll working in the public sector can be found on GOV.UK.