Inside IR35 rules

[northernladuk]

Didn't you already post this question once? Try it one more time. 3rd time lucky and you might get it in the right part of the forum.

[TheFaQQer]

See the FAQ, notably here.

The fee payer is required to operate PAYE correctly, which means deducting NI appropriately. If you're direct, the fee payer is the PSB.

And if you're through an umbrella, it's the umbrella.

[CoolCat]

See the FAQ, notably here.

The fee payer is required to operate PAYE correctly, which means deducting NI appropriately. If you're direct, the fee payer is the PSB.

yes but if you are, for instance, paying 10% into a pension then the "fee payer" is not operating "PAYE correctly" because the normal rules would be that no employers NI would be due on that element, and similar. so if this is a correct, and not overzealous, interpretation of the rules then this is a new category of worker paying more tax than any other.