Guides
IR35 implications for in-house HR practitioners
Understand the ramifications of IR35 changes for in-house HR, and the five initial steps you can take to help your employer prepare for them
30 Mar 2021
IR35 implications for people professionals
A summary of the impending changes impacting organisations, and the implications for both in-house HR practitioners and external HR consultants
6 April 2021 will see the implementation of off-payroll legislation (also known as IR35) in the private and voluntary sectors. From 6 April, organisations will have more responsibility for determining whether IR35 applies to contractors and self-employed individuals. If not, organisations will be responsible for deducting tax and national insurance contributions (NICs) from contractors’ fees paid through intermediaries.
The organisations covered by this extension of IR35 are those:
- with an annual turnover of over £10.2 million
- with a balance sheet worth £5.1 million or more
- employing 50 or more people.
This added layer of responsibility brings the expectations for private and voluntary sector businesses in line with public sector organisations – which became subject to a similar rule in 2017.
There are repercussions of this extension for both in-house and consultant HR practitioners, which you can explore via the options below.
See how the changes impact you
Guides
IR35 implications for consultants
Whether you use the services of a consultant or are a consultant yourself, you’ll need to understand the ramifications of IR35 – and what you can do about them
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CIPD Voice articles
IR35: It's back
Charles Cotton’s article considers the implications of IR35, including the steps employers can take to prepare for the changes and how HR can help enforce it.
