IR35 Intermediaries Legislation

From April 2017, all public sector employers will be affected by a set of rules known as IR35 that concern tax and National Insurance contributions. Workers that are paid through an intermediary will need to be assessed to discover if IR35 applies. An intermediary may be:

  • The person’s own limited company
  • A service or personal service company
  • A partnership

In IR35 applicable situations, the client must pay PAYE and NI, plus report through RTI. In the example of a worker placed by an employment agency, IR35 would not apply, however the public sector entity is responsible for ensuring that the agency (or a Managed Service Company) has put IR35 in place for contractors.

An online checker is available to verify the status of any workers. 

Read more about IR35 at The Knowledge Centre.

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