Off Payroll Set Off

Off Payroll taxation on personal service company (PSC) contractors has created a real headache for the recruitment sector for some time. The impact of the regulation – which APSCo has long highlighted as unfit for the modern world of work – has been significant. There has been a decline in the number of workers choosing to operate as a contractor due to the complexity of the regulations and far too many employers have taken the ‘play it safe’ approach, choosing to avoid engaging contractors or adopting ‘blanket Inside IR35’ approaches.