Contract 3A - Combined terms with a client which must comply with the off-payroll rulesMS Word
V5, December 2023
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.
This has been updated to reflect the amendments to the Working Time Regulations 1998 which came into effect on 1 January 2024. Further information can be found on our Frequently Asked Questions on the Amendments to the Working Time Regulations 1998.