We use cookies to offer an improved online experience and offer you content and services adapted to your interests. By using our website or clicking “Accept”, you are agreeing to our Cookie Policy. If you do not wish to allow cookies please disable them in your browser settings. Cookie consent.

Skip to main content
REC logo
Can we help you find something?
  • Renewals
  • About the REC
  • Member directory
  • Basket
    0 item(s) in basket
  • My account
REC logo Recrutiment & Employment Confederation
  • What we do
    What we do
    • Recruiters
      • In your corner: the benefits of being an REC Corporate member
      • Our 2021 campaigning priorities
      • Our research
      • Renew your Corporate membership
    • Employers
    • Jobseekers
  • For recruiters
    For recruiters
    • Legal
      • Legal guide
      • Template documents
      • Legal factsheets and briefings
      • Holiday pay calculator
      • Legal Helpline
      • IR35
    • Training and qualifications
      • Qualifications
      • Training
      • Apprenticeships
      • Continuing professional development
    • Business support
      • REC2020: A guide for future-focused leaders
      • COVID-19: Essential lessons
      • Consultancy and mentoring
      • Member-only offers and discounts
      • Specialist sector support
      • Essential business tools
      • Start-up support
    • Compliance
      • Audited services
      • Code of Professional Practice
      • Compliance test
      • Complaints
    • Networking and events
      • Talking Recruitment webinars
      • Prepare for IR35
      • Member Events
      • Business Growth Workshop
      • Member Forum
    • Support for your career
      • Professional membership
      • REC2020: A guide for recruitment consultants
      • REC Professional benefits

        Sorry! That content is for Professional members only

        Please join us or login to your existing account to access that content.

        Become a member Login
  • For employers
    For employers
    • Good Recruitment Collective
      • GRC Hub
      • GRC Self-assessment tool
      • GRC signatories directory
      • GRC Mentoring
  • For jobseekers
    For jobseekers
    • REC member directory
    • Choosing a recruitment agency
    • Careers in recruitment
    • Making a complaint
  • Our view
    Our view
    • Topics
      • Covid-19
      • 2020 legal changes
      • Apprenticeship levy
      • Brexit
      • Mental Health and Wellbeing
      • In your corner: REC 2021
    • Insights
      • REC Podcast: Talking Recruitment
      • Recruitment Matters magazine
      • Government and campaigns
      • Legal news and views
      • Business advice
      • Your recruitment career
      • Advice for employers
    • Research
      • Research bitesize

        Sorry! That content is for Professional members only

        Please join us or login to your existing account to access that content.

        Become a member Login
      • Jobs Recovery Tracker
      • JobsOutlook
      • Industry analysis
      • Practical guides
      • Recruitment insights
      • Report on Jobs
    • Policy and campaigns
      • Procurement
      • Diversity and inclusion
      • Immigration
      • Future of jobs
    • News
      • Press releases
      • Our spokespeople
      • News from our business partners
      • Recruitment Industry Comms Forum
Join the REC today
My account
  • REC Awarding Organisation
  • Working at the REC
  • Complaints
  • Room hire

You’re here:

  1. Home
  2. For recruiters
  3. Legal
  4. Template documents
  5. Contracts
  6. *New* Contract 3A - Combined terms with a client which must comply with the off-payroll rules
Members Only

*New* Contract 3A - Combined terms with a client which must comply with the off-payroll rules

MS Word

V1: October 2020

Use this contract if you supply a combination of temps engaged directly by your agency (PAYE), through an umbrella company or through their own limited companies (PSCs).  In this contract the client must comply with the off-payroll rules. That means that when supplying PSCs to a client, the client must make the IR35 status decision.  If your client is exempt from and does not have to comply with the off-payroll rules, use contract 3B. 

Temps working through umbrellas or PSCs can opt out of the Conduct Regulations – this contract covers both non-opted out and opted out situations. 

Other contracts:

  • If you only supply PAYE temps use contract 3.
  • If you only supply PSCs use either contract 3C (client must comply with the off-payroll rules) or contract 3D (client is exempt from the off-payroll rules)

Supporting documents:

  • Client status determination form
  • Assignment details form – PAYE
  • Assignment details form A2 (PSCs)
  • Assignment details form A3 (Umbrella)
  • Opt out form CR1 (PSCs)
  • Opt out form CR2 (Umbrella)
  • AWR information request form G
193.67 KB

Become a corporate member and benefit from our legal expertise

These legal resources are only available to REC Corporate members - please log in to your Corporate membership account to gain access.

Not a REC member? Join the REC today and benefit from our range of legal support and guidance, developed specifically for recruiters.

Join the REC Login

Become a corporate member and benefit from our legal expertise

These legal resources are only available to REC Corporate members - please log in to your Corporate membership account to gain access.

Not a REC member? Join the REC today and benefit from our range of legal support and guidance, developed specifically for recruiters.

Join the REC Login
Get in touch
  • REC membership
  • Media enquiries
  • Become an REC business partner
  • REC Awarding Organisation
  • Working at the REC
  • Complaints
  • Room hire
  • REC Linkedin
  • REC twitter
  • REC facebook
  • REC youtube

Recruitment & Employment Confederation
Dorset House, First Floor,
27-45 Stamford Street,
London, SE1 9NT

© 2021 The Recruitment & Employment Confederation.
  • Terms & Conditions
  • Privacy