The rules about size only apply to clients. However, if a worker provides services to a small client outside the public sector, the worker’s intermediary is responsible for deciding the worker’s employment status and if the rules apply. In most cases, the client will be responsible for determining the employment status of the worker. The person responsible for determining whether the worker is employed for tax purposes, depends on if the client is: The off-payroll working rules apply if a worker provides their services through their own intermediary (usually a limited company, often known as a PSC). a limited company, usually known as a personal service company ( PSC)Ī PSC is not defined in law but typically is a limited company that a worker controls and has some interest in, through which the worker provides their services.They may also be known as the engager, hirer or end client.Ī worker affected by the rules may provide their services through: The client is the person who is or will be receiving the services of a worker. There are different rules that apply to those working for a small business and those working for mid or large-sized businesses. an agency or other supplier providing workers’ services through their intermediary.a client who receives services from a worker through their intermediary.a worker who provides their services through their own intermediary to a client.You may be affected by these rules if you are: The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.
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