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IR35 Off Payroll Workers

The rules relating to off-payroll workers, commonly known as IR35, change from 6 April 2021.


The new rules shift responsibility for making the decision on employment status on each contract away from contractors and personal service companies (PSCs) and on to the client receiving their services. This has already been done in the public sector.

From 6 April 2021, you are no longer responsible for deciding your employment status if you are working for a 'medium' or 'large' client in the private sector. It becomes the client's responsibility instead. The change also has consequences for tax and national insurance contributions (NICs).

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