*New* Contract 3B - Combined terms with a client which is exempt from 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 is exempt from the Off-payroll rules. If your client must comply with the Off-payroll rules, use contract 3A.
Temps working through umbrellas and PSCs can opt out of the Conduct Regulations – this contract covers both non-opted out and opted out situations.
The introductory notes for this contract (not the contract itself) have been amended to simply highlight minor 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)