A worker is involved in off-payroll working when they work for a client through their own intermediary, often a personal service company (PSC), but would be an employee if they were providing their services directly.

As off-payroll workers are paid through their own intermediary, they pay Income Tax and National Insurance contributions (NICs) in a different way to an employee.

The off-payroll working rules are in place to make sure that where an individual would’ve been an employee if they were providing their services directly, they pay broadly the same tax and NICs as an employee.

More details can be found here https://www.gov.uk/government/collections/employed-or-self-employed

The IR35 ‘off-payroll’ rules will be extended to the private sector from April 2020 onwards, directly affecting a large number of contractors.  Omnia will work with contractors and clients to determine the IR35 status of a worker and can offer assistance to make the correct determination ready for April 2020.  If you want more information or assistance get in touch info@omniaoutsourcing.com