Rules for off-payroll workers (IR35 rules)

Understand off-payroll working rules, and how they affect the way you pay for services from a worker with an intermediary.

Last reviewed on 15 April 2024
School types: AllSchool phases: AllRef: 33132
  1. What are off-payroll working rules?
  2. Who do the rules apply to?
  3. Check if the rules apply to your workers

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.

This is explained in the off-payroll working rules guidance on GOV.UK.

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 total amounts shown as assets before deducting liabilities) of more than £5.1 million Have more than 50 employees Other private sector organisations that aren't companies, with an annual turnover

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