It's not just about status

Kate Upcraft considers the complexities involved in off-payroll working

Off-payroll working has been with us in the public sector since April 2017. Yet surprisingly, after two and a half years there are still operational questions that remain unanswered, in respect to the withholding of tax and National Insurance (NI) by the fee payer, as well as how to handle the payroll for the personal service company (PSC) when the director wants to withdraw salary. 

In this article, we’ll focus on the operational angle to the reforms, exploring the things we know as well as the ‘known unknowns’!