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Off-payroll working in the public sector

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HMRC has published new guidance on the changes which will move responsibility to public sector engagers for determining whether the intermediaries legislation applies to off-payroll contracts from April 2017 (see Legislation to introduce these changes is contained in the draft Finance Bill 2017 published in December and in draft NICs amending regulations published last week.

Three separate sets of guidance cover specific groups and individuals affected by the changes:

  • Guidance for engagers: steps for public authorities to consider when engaging with personal service companies, in preparation for the changes from April 2017. A new employment status service tool is expected to be available from the end of February;
  • Guidance for fee-payers: outlines the PAYE responsibilities of those who pay for services provided by individuals to the public sector through intermediaries such as personal service companies from April 2017; and
  • Guidance for individuals using PSCs: outlines changes to the way an individual’s personal service company will get paid where it is determined that the intermediaries legislation applies to services provided to a public sector organisation from April 2017.
Issue: 1341
Categories: News