All glossary terms
Glossary term
Off-Payroll Working Rules
UK rules placing responsibility on the engaging client to determine employment status of contractors.
Related terms
1
Jurisdictions
gb
Definition
Off-payroll working rules apply to public-sector and private-sector medium-and-large engagements. The end-client must issue a Status Determination Statement (SDS); if the SDS finds deemed employment, the fee-payer must operate PAYE and NIC on the payment.
Examples
- A FTSE 250 company engaging contractors must determine employment status under off-payroll rules.
Related terms
Translations
EStrabajo fuera de nómina
ZH工资单外工作
DEOff-Payroll-Arbeit
FRtravail hors paie
JAオフペイロール労働
Citations
ITEPA · Chapter 10
Related citations
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Cited by
Primary sources
- HMRC: Off-payroll workingVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.