Off payroll working

The new off-payroll working (“IR35”) rules that were deferred from April 2020 will come into effect from 1 April 2021 and will see responsibility for determining the employment status of workers shifting from the intermediary to the end client in many circumstances. If you provide services through your own personal service company or, hire the services of such a company and think you may be affected, please speak to your usual Ensors contact to ensure you understand your obligations.