*New* Contract 3A - Combined terms with a client which must comply with the off-payroll rulesMS Word
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.
- 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)