Last week saw HMRC update the IR35 Legislation for off-payroll working. Aimed at preventing ‘disguised employment’, liability now lies with the end user in assessing a worker’s employment status. If the off-payroll working rules apply, the worker’s fees will be subject to Income Tax and National Insurance contributions.
The use of Ltd Co Contractors is commonplace across the recruitment industry. Do you know the status of the workers your agency is providing you?
Unless you are classed as a small business, these rules will apply to you and some unscrupulous agencies will carry on supplying Ltd Co Contractors knowing the liability lies with the end user i.e. you!
Contact Masstemps Ltd for more information and advice on these reforms and how we can help with your labour supply.