Payroll Legislation

Who Pays Tax for Off-Payroll Workers: Intermediaries or PSCs?

Legislation

Who Pays Tax for Off-Payroll Workers: Intermediaries or PSCs?

Due Date

Ongoing

Summary

Responsibility for reporting the tax and NICs of workers employed in these circumstances will change from the public sector client (PSC) or intermediary (typically an individual’s own company, or partnership they work through) to the employer. It is the responsibility of the public sector client to inform the intermediary, agency, or third party with whom they have a contract whether or not the contract falls within the new off-payroll rules.

Student Loans should not be operated for such workers when on PAYE – these should be done via Self Assessment instead.

New Digital Tool

The Government has launched a new online tool to help public sector employers determine employment status for ‘Off-Payroll Working’.

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