Contract 3B - Combined terms with a client which is exempt from the off-payroll rules

October 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 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) were amended to simply highlight minor changes to the Off-payroll rules from 6 April 2021.

This contract was updated in March 2026 to reflect the introduction of entitlement to Statutory Sick Pay from day 1 of employment and the removal of the minimum earnings requirement for eligibility under the Employment Rights Act 2025. This came into force in April 2026.

The contract has since been updated in October 2026 to reflect the extended liability provisions under the Border Security, Asylum and Immigration Act 2025.

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)