HR and payroll contractor survey: Impact assessment of proposed changes to off-payroll rules in the private and voluntary sectors

In May 2018, the Government launched a consultation that proposes change to who is responsible for determining the IR35 status of engagements. There are three proposals, but the preferred approach is to transfer from the contractor to the client organisation the responsibility for determining whether the off-payroll rules (IR35) apply to the engagement where an individual is providing their services through an intermediary - in a similar (if not identical) manner to the obligations placed on the Public Sector from April 2017. If it was determined that the off-payroll rules do apply, the engagement would then be subject to PAYE Income tax and Class 1 NICs as if it was one of employment.

To understand how this change could impact on contractors operating in the private and third sectors, the CIPD and CIPP are conducting a survey of HR and payroll contractors. We would love to hear your views if you have been engaged in the past 12 months and work through a limited liability partnership or a limited company.

If you are a HR or payroll practitioner who works as an employee for a private or voluntary sector organisation, we have developed a separate questionnaire for you. You can access this questionnaire here.