*New* Contract 3C - Terms with a client which must comply with the off-payroll rules for the supply of PSCs onlyMS Word
V1: October 2020
Use this contract if you only supply contractors who work 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 the off-payroll rules, use contract 3D.
Temps working through PSCs can opt out of the Conduct Regulations – this contract covers both non-opted out and opted out situations.
- If you only supply PAYE temps use contract 3.
- If you supply a combination of temps working PAYE, through umbrellas or through PSCs use either contract 3A (client must comply with the off-payroll rules) or contract 3B (client is exempt from the off-payroll rules)