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

V7, January 2026

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 was updated in 2024 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.

This contract has been updated in January 2026 to include information about the First Tier Tax Tribunal's decision In Isle of Wight v NHS trust on the application of a VAT exemption on the supply of medical staff including locums, registered with the GMC (i.e. doctors, physician associates, and anaesthesia associates).

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)