IR35 Employer Pension Contributions
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    Default IR35 Employer Pension Contributions

    Are contractors working with a public sector organisation through a PSC (ltd company) under IR35 deemed employment arrangements able to recover employer's national insurance contributions on company (PSC) pension contributions.
    There seems to be volumes written about IR35 but can't seem to find an answer - any clarification on this would be much appreciated.

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    Default Public Sector Explanation of IR35 Status

    My question relates to recent changes to ITEPA and IR35 regulations. Para 61T (sub para 4) of ITEPA (2003) -*Income Tax (Earnings and Pensions) Act , Part 2, Chapter 10: Workers’ services provided to public sector through intermediaries.

    This clause places a requirement on public sector bodies to provide a written explanation to contractors that explains why their contract has been deemed to fall inside the scope of the IR35 rules.

    Finance Act 2017

    I'm trying to improve my understanding of what options are open to resolve a situation where a public sector body refuses to provide a written response - the text of the legislation does not seem to present a clear explanation of the consequences of inaction.

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    In short, no, employer NIC's aren't reclaimable.

    Details here: http://forums.contractoruk.com/publi...ml#post2394879

    Re the written explanation, I think they have 30 days to respond to any request for an explanation - if you search around in the Public Sector IR35 sub forum you'll find what you're looking for, plus lots of other things about pension contributions.

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    That's hardly the best simplist answer.

    Basically you can't reclaim NI payments so to maximize your pension contributions if you have a public sector inside ir35 contract you want an umbrella that allows you to use salary sacrifice on all income beyond that which is required to pay you the living wage.

    Contractor umbrella is one umbrella company that I know is willing to do this. There may or may not be other umbrella companies willing to do the same but I've had no reason to try and identify them.
    merely at clientco for the entertainment

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