HMRC has published Regulations which will introduce changes to National insurance legislation to reflect the revisions to the off-payroll working rules for medium and large organisations outside the public sector from 6 April 2021.
The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations, SI 2020/1220, will amend the Social Security Contributions (Intermediaries) Regulations, SI 2000/727 to mirror the equivalent income tax changes to the off-payroll working rules from 6 April 2021. Key changes include:
where a worker’s services are provided through an intermediary to a medium or large client outside the public sector, responsibility for applying the rules is moved from the intermediary to the client, agency or third party paying the intermediary; and
where a deemed employer has failed to make NICs deductions under PAYE from payments made to a worker’s intermediary, and there is no realistic prospect of recovering the outstanding NICs liabilities from the deemed employer within a reasonable period, HMRC will be able to recover the unpaid NICs from other parties within the labour supply chain.
HMRC has published Regulations which will introduce changes to National insurance legislation to reflect the revisions to the off-payroll working rules for medium and large organisations outside the public sector from 6 April 2021.
The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations, SI 2020/1220, will amend the Social Security Contributions (Intermediaries) Regulations, SI 2000/727 to mirror the equivalent income tax changes to the off-payroll working rules from 6 April 2021. Key changes include:
where a worker’s services are provided through an intermediary to a medium or large client outside the public sector, responsibility for applying the rules is moved from the intermediary to the client, agency or third party paying the intermediary; and
where a deemed employer has failed to make NICs deductions under PAYE from payments made to a worker’s intermediary, and there is no realistic prospect of recovering the outstanding NICs liabilities from the deemed employer within a reasonable period, HMRC will be able to recover the unpaid NICs from other parties within the labour supply chain.
