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Last reviewed on 20 April 2021
Ref: 33132
School types: All · School phases: All

The off-payroll working rules changed on 6 April 2021. Understand what the new rules are and how they might affect the way you pay for services from a worker with an intermediary.

What are off-payroll working rules?

The off-payroll working rules (IR35 rules) aim to make sure workers pay broadly the same tax and National Insurance contributions as an employee if they:

  • Provide services to you through their own intermediary (most commonly a limited company they control)
  • Would have been an employee if they were providing their services directly to you

In your school, this might cover roles such as a supply teacher or consultant.

New rules for off-payroll workers were due to come into force on 6 April 2020, but were postponed for a year due to coronavirus, as explained by HMRC here.

Who do the rules apply to?

All public sector organisations (i.e. state-funded schools) Private sector companies (i.e. independent schools) that meet 2 or more of the following conditions: Have an annual turnover of more than £10.2 million Have a balance sheet total (i.e. the

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