No, if you are a small business hiring locums - see the definition below. Please note that this article is not intended as tax or legal advice to be relied on - simply our thoughts. IR35, for those not in the industry, is a tax rule related to 'off-payroll working' and is all about levelling up tax contributions so that self-employed workers in theory pay the same as employed workers. It is therefore relevant to locums working in law firms and in house legal departments. A change is coming in from April 2021 - from the 6th April the clients/fee payers will be responsible for managing IR35. Firms will be required to state whether a role is 'outside of IR35', which will mean that the assignment in their opinion falls into the definition of self-employed work and will be paid gross/in full, or 'inside IR35', which means that it is caught by the legislation and hence net of tax and national insurance. If a role is 'inside IR35' then it m...
Ten Percent Legal Recruitment