Introduction The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax (IT) and National Insurance contributions (NICs) as an employee would. The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were… Read More
Those of you who employ workers through an agency should be aware of new legislation brought in by the HMRC. This legislation stipulates that any worker supplied through an intermediary (such as an agency) will be treated as “employed” for tax purposes. The aim is to tackle employers exploiting self-employment status to avoid paying National… Read More
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