Off-payroll Working
Commons · Question 56011 · Tabled 30 May 2025 · Treasury · Official record
Answered 9 Jun 2025
Question
Asked by Rupert Lowe
To ask the Chancellor of the Exchequer, what assessment her her Department has made of the potential impact of off-payroll working (IR35) rules on (a) small business productivity, (b) contract availability and (c) self-employment rates.
Answer
Answered by James Murray, 9 Jun 2025
The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those w...