Changes to off-payroll working - medium and large-sized firms with self-employed advisers

Off-payroll working rules change on 6 April 2020 and from this date, all public authorities and medium and large sized businesses will be responsible for deciding the employment status of their workers.

This may be relevant for 'medium' and 'large-sized' advice firms who currently have self employed advisers. However, if a worker provides services to a 'small' business in the private sector, the worker will continue to be responsible for deciding their employment status and if the IR35 rules apply.

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