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<p>Where a worker is engaged, via an intermediary, by a large- or medium-sized private
or voluntary sector client or by a public body, and the off-payroll working rules
apply to the engagement, it is the deemed employer who is responsible for deducting
income tax and employee National Insurance contributions (NICs) from the payment to
the worker’s intermediary. In this situation, the deemed employer is also responsible
for paying employer NICs and Apprenticeship Levy, where applicable, on top of the
payment to the worker’s intermediary. Guidance on this is available on GOV.UK.</p><p>
</p><p>Where a worker is employed by an umbrella company, the off-payroll working
rules do not apply and the umbrella company is responsible for paying any employer
NICs and Apprenticeship Levy due. HMRC has published <a href="https://www.gov.uk/guidance/working-through-an-umbrella-company"
target="_blank">guidance</a> to help workers engaged by umbrella companies to understand
how these arrangements work, how they can expect to be paid and how to challenge if
unauthorised deductions are made.</p>
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