Off-payroll working rules (IR35) for public authorities

If you’re a public authority and plan to offer a temporary job to someone who works through their own intermediary (often their own company, but this could also be a partnership or another person), you’ll need to decide whether the off-payroll working rules apply.

The off-payroll working rules are in place to make sure that, where an individual would have been an employee if they were providing their services directly, they pay broadly the same tax and national insurance contributions (NICs) as an employee.

If you’re a public authority, you need to decide whether the off-payroll working rules apply because the appropriate conditions have been met.

You’ll also need to deduct tax and NICs if you pay the worker’s intermediary directly. If the worker is paid by an agency or other labour provider, you’ll need to tell the body that pays the worker that, in your view the off-payroll working rules should apply.

For more information and guidance, follow the HMRC link below.

• Off-payroll working rules (IR35) for public authorities