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

V2, March 2021

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. 

Following the publication of the Finance Bill 2021, minor amendments have been made to this document to reflect the changes to the Off-payroll rules from 6 April 2021.

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