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Employer NIC deductions from contractors under IR35

23 July 2020

For those deemed as employees under IR35 off-payroll rules, the fee-payer is liable for the employer’s National Insurance Contributions (NIC) (13.8%) and the Apprenticeship Levy (0.5%) in addition to the fee for the work.

Can you renegotiate contracts to include deductions for employer’s NIC?
IR35 - The impact to the recruitment sector
David Williams-Richardson

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.

IR35 changes workforce structuring strategy – wise up to employment legal rights too. It’s a joint gig!

23 March 2020

For the purposes of the off-payroll working rules, one of the key questions is whether the engaged individual would (for tax or NICs purposes) have been an employee of the client if they had been working directly for it rather than engaged through an intermediary.

IR35 - The impact to the public sector
Susan Ball

The Government has published revised rules reforming the current off-payroll rules. These already apply in the public sector but are being amended and extended from April 2020.

IR35 - The impact on the private sector
David Williams-Richardson

From 6 April 2021, off-payroll working rules (commonly known as IR35) will be reformed. This change impacts around 60,000 engager organisations, predominantly medium and large-sized businesses, outside the public sector that engage with individuals through personal service companies (PSCs).

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