Off-payroll working in the public sector

06 February 2017

An ‘Off-payroll working in the public sector’ page has been launched on GOV.UK which provides guidance and links to other resources to assist with the changes to the way intermediaries legislation (IR35) is applied to off-payroll working in the public sector from 6 April 2017.

Available from the page is guidance for fee-payers, Personal Service Companies (PSCs) and public authorities to use, and links to material such as the draft tax and NICs legislation and the technical note.  The page will also cover key areas including:

  • Background to the reform
  • Who will be affected
  • Public authorities definition
  • When the reform will apply
  • How the reform will work in practice
  • What people can do between now and 6 April 2017 to prepare for the reform
  • Responsibilities (Worker operating through an intermediary / Fee-payers / Public Authorities)

Employment Status Service

A new optional Employment Status Service tool is expected to be made available by the end of February 2017.  Users will be able to obtain the HMRC view of whether any current and prospective workers would fall within the off-payroll rules from 6 April 2017. This service will replace the existing Employment Status Indicator tool.