Off-payroll working rules change on 6 April 2021 and are applied differently. From this date, all public authorities and medium and large sized clients in the UK will be responsible for deciding the employment status of workers (sometimes known as contractors). The changes to the off-payroll rules were due to come into effect on 6 April 2020. This has now been delayed until April 2021 because of the spread of the coronavirus (COVID-19) pandemic. The delay is to help businesses and individuals deal with the economic impact of COVID-19. The delay to the introduction of the changes is not a cancellation.
What you need to do as a client
You’ll need to decide the employment status of every worker who operates through their own intermediary, even if they are provided through an agency. You should communicate your determination using a Status Determination Statement (SDS).
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