What is off-payroll?
Off-payroll is a classification for service providers who are paid by methods other than payroll, for example by issuing invoices for customers to pay. Off-payroll applies to freelancers, consultants and contractors. The term is commonly associated with the public sector.
Off-payroll in relation to IR35
Off-payroll has been a commonly used term in the discussion of the intermediaries legislation IR35. Under IR35, off-payroll workers are deemed to be employees in all but name and must be treated as workers by the engaging organisation.