Reform of Intermediaries Legislation (IR35) – Off payroll working in the Public Sector (effective from 6 April 2017)
In recent years there has been an increasing use by both the private and public sector of contractors, who have provided services either as self-employed individuals or through limited companies (often referred to as Personal Service Companies or PSCs). HM Revenue and Customs (HMRC) have been concerned that self-employment and PSCs have been used to avoid PAYE and NICs and have focused their attention on this area.
On 6 April 2017, reforms in Tax legislation take effect which impacts on how the University pays certain suppliers. The legislation is referred to as the Intermediaries Legislation (IR35) or also sometimes known as ‘Off-Payroll working’. The reforms result in increased responsibilities on public sector organizations. For the purposes of this legislation the University is deemed to be a public sector organization.
It is critical for the University to establish the correct tax treatment before the services have been provided.
Further information can be found at: Reform of Intermediaries Legislation
Online payslips provide several advantages to staff and the University, including greater security and convenience. They are accessible quickly and easily from any computer, on- and off-campus, by going to the Finance tab within PEGASUS and clicking ‘Online payslips’.
If required, you can save or print your online payslip for future reference, although payslips will remain available online indefinitely, as long as you continue to be a member of staff. Payslips dating back to April 2011 will be made available to you at the same time as your April 2014 payslip is made available.
For further details, please refer to Online Payslips - Frequently Asked Questions.