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<p>The off-payroll working rules are designed to ensure that individuals working like
employees but through their own company pay broadly the same income tax and National
Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>The
government considered the suggestion of an exemption based on the length of a contract
when consulting on the reforms to the off-payroll working rules, but concluded that
it was not appropriate.</p><p> </p><p>HMRC’s employment status manual (<a href="https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0548"
target="_blank">ESM0548</a>) explains the role of the length of engagement in determining
employment status.</p><p><strong> </strong></p>
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