We use cookies to offer an improved online experience and offer you content and services adapted to your interests. By using our website or clicking “Accept”, you are agreeing to our Cookie Policy. If you do not wish to allow cookies please disable them in your browser settings. Cookie consent.

Skip to main content
REC logo
Can we help you find something?
  • REC Awards
  • Find an industry supplier
  • Member directory
  • Basket
    0 item(s) in basket
  • My account
REC logo Recrutiment & Employment Confederation
  • About the REC
    About the REC
    • Working at the REC
    • Awarding Organisation
      • Become and examiner
      • Accredited centres
      • Information for centres
      • Our accredited centres
    • Code of practice
    • Council & governance
      • Get involved
      • Are you passionate about keeping standards high in the Recruitment Industry
    • Our history
    • Our leadership team
    • Our Account Managers Team
    • REC Annual Report and Accounts
  • For recruiters
    For recruiters
    • Legal
      • Legal guide
      • Template documents
      • Legal factsheets and briefings
      • Holiday pay calculator
      • Legal helpline
      • IR35
      • 12-month legal timeline

        Sorry! That content is for Professional members only

        Please join us or login to your existing account to access that content.

        Become a member Login
      • Legal news and views
    • Training and qualifications
      • Qualifications
      • Training
      • Apprenticeships
    • Business support
      • Starting an agency
      • Growing your agency
      • Selling your agency
      • Outsourcing services
      • International offerings
      • Sector specific guidance
      • Consultancy and mentoring
      • Member offers
      • Employee Assistance Programme
    • Compliance
      • Audited services
      • Code of Professional Practice
      • Complaints
      • Compliance assessment
    • Networking and events
      • Talking Recruitment webinars
      • Sector group meetings
      • Member Forum
      • REC Awards
    • Support for your career
      • Professional membership
      • REC Professional benefits

        Sorry! That content is for Professional members only

        Please join us or login to your existing account to access that content.

        Become a member Login
  • For employers
    For employers
    • Good Recruitment Collective
      • GRC Hub
      • GRC Self-assessment tool
      • GRC signatories directory
  • For jobseekers
    For jobseekers
    • REC member directory
    • Choosing a recruitment agency
    • Careers in recruitment
    • Making a complaint
  • Our view
    Our view
    • Topics
      • REC’s Ukraine hub
      • Covid-19
      • Back to the workplace
      • Brexit
      • Mental Health and Wellbeing
    • Insights
      • Government and campaigns
      • Legal news and views
      • Business advice
      • Your recruitment career
      • Advice for employers
    • Research
      • Research hub
      • Research bitesize

        Sorry! That content is for Professional members only

        Please join us or login to your existing account to access that content.

        Become a member Login
      • Labour market tracker
      • JobsOutlook
      • Industry analysis
      • Practical guides
      • Recruitment insights
      • Report on Jobs
    • Policy and campaigns
      • Our 2022 campaigning priorities
      • Procurement
      • Diversity and inclusion
      • Immigration
      • Future of jobs
      • Unemployment support
      • Labour shortages and workforce planning
    • News
      • Press releases
      • Our spokespeople
      • News from our business partners
    • Resource Library
      • REC Podcast: Talking Recruitment
      • Recruitment Matters Magazine
      • The Recruitment Industry Comms Forum
      • Webinars: On Demand
Join the REC today
My account
  • REC Awarding Organisation
  • Working at the REC
  • Complaints
  • Room hire

You’re here:

  1. Home
  2. For recruiters
  3. Legal
  4. Template documents
  5. Contracts
  6. Contract 3D - Terms with a client which is exempt from the off-payroll rules (outside IR35) for the supply of PSCs only
Members Only

Contract 3D - Terms with a client which is exempt from the off-payroll rules (outside IR35) for the supply of PSCs only

MS Word

V2, March 2021

Use this contract if you only supply contractors who work through their own limited companies (PSCs).  In this contract the client is exempt from the Off-payroll rules. That means that PSCs will continue to manage the IR35 rules. If your client must comply with the Off-payroll rules, use contract 3C. 

Temps working through PSCs can opt out of the Conduct Regulations.  We expect that the majority of contractors will opt out. We also consider that the majority of contractors will assess their engagements as outside IR35. So, and this contract relates to the supply of contractors who opt out of the Conduct Regulations and work outside IR35. 

The introductory notes to this contract (not the contract itself) have been amended to simply highlight minor changes to the Off-payroll rules from 6 April 2021.

Other contracts:

  • 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 3C (client must comply with the off-payroll rules) or contract 3D (client is exempt from the off-payroll rules)

149.82 KB

Essential related documents

IR35: Exempt Company Declaration Form

101.47 KB Members Only

*New* Document A2 - Assignment Details Form (PSCs not opted out of the Conduct Regulations)

94.67 KB Members Only

Become a corporate member and benefit from our legal expertise

These legal resources are only available to REC Corporate members - please log in to your Corporate membership account to gain access.

Not a REC member? Join the REC today and benefit from our range of legal support and guidance, developed specifically for recruiters.

Join the REC Login

Become a corporate member and benefit from our legal expertise

These legal resources are only available to REC Corporate members - please log in to your Corporate membership account to gain access.

Not a REC member? Join the REC today and benefit from our range of legal support and guidance, developed specifically for recruiters.

Join the REC Login
Get in touch
Accessibility Tools
  • REC membership
  • Media enquiries
  • Become an REC business partner
  • REC Awarding Organisation
  • Working at the REC
  • Complaints
  • Room hire
  • REC Linkedin
  • REC twitter
  • REC facebook
  • REC youtube

Recruitment & Employment Confederation
Dorset House, First Floor,
27-45 Stamford Street,
London, SE1 9NT

020 7009 2100

© 2022 The Recruitment & Employment Confederation.
  • Terms & Conditions
  • Privacy