Off-payroll Working: Small Businesses
Commons · Question 41303 · Tabled 25 Mar 2025 · Treasury · Official record
Answered 2 Apr 2025
Question
Asked by Zöe Franklin
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure off-payroll working rules support (a) entrepreneurs and (b) small business growth.
Answer
Answered by James Murray, 2 Apr 2025
The off-payroll working rules, also known as IR35, 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 employe...