Sarah Bradford explores what the delays to implementing the reforms of the off-payroll working rules mean for engagers and workers.
The off-payroll working rules as they apply where services are provided to a public sector body via an intermediary were due to have been extended from 6 April 2020.
In a nutshell…
Under the reforms, the rules (with some tweaks to allow them to work equally where the end client is in the private sector or the public sector) were due to have applied where a worker provides their services through an intermediary, such as a personal service company, to a medium or large private sector organisation.
However, as with many things, the COVID-19 pandemic has meant that the extension to the rules has not happened. Instead, the reforms have been delayed by one year and will now take effect from 6 April
