Off-payroll working in the public sector - consultation on amended NICs regulations

30 January 2017

Draft secondary legislation for technical comment has been published to deliver reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.

As announced at Autumn Statement 2016, the government will legislate to reform the intermediaries legislation (off-payroll rules) where the worker provides services in the public sector.

Responsibility for operating the off-payroll working rules, and deducting any tax and National Insurance Contributions (NICs) due, will move to the public sector body, agency or other third party paying an individual’s personal service company (PSC) or other intermediary.

 

Geographical extent - the regulations will come into effect from 6 April 2017 and apply to all four nations of the UK.

 

On 5 December 2016, the government published draft legislation for Finance Bill 2017 to reform the intermediaries legislation.

The Social Security (Miscellaneous Amendments) Regulations 2017 - draft secondary legislation, makes similar provisions for NICs.

The technical consultation will close on 17 February 2017. Please send any comments by email to off-payroll.consultation@hmrc.gsi.gov.uk.