Off payroll workers

posted on April 17, 2019in the Blog Category

Off payroll workers

The Government are currently consulting about changes they plan to take effect from 6 April 2020. The consultation is in relation to “off-payroll” workers and it would bring the private sector in line with the public sector.

If it goes ahead, it will mean that medium and large private companies will become responsible for assessing the employment status of the off-payroll workers they engage.

If the true, hypothetical, relationship between the end user and the worker is one of employer/employee, it will become the end user’s responsibility to ensure tax and national insurance is deducted before the worker is paid and that employer’s NICs are paid.

Small companies will not be affected by the new rules. A company qualifies as small if it meets two or more of the following criteria:

1. Annual turnover £10.2 million or less

2. Balance sheet total £5.1 million or less

3. 50 employees or fewer

Joanne Cooper, Head of Tax Advisory

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