Contract 4D - Terms with a PSC (outside IR35 and client is exempt from the off-payroll rules)

October 2026

Use this contract if:

1. you supply contractors who work through personal service companies; and
2. the client is exempt from the Off-payroll rules.

Temps working through PSCs can opt out of the Conduct Regulations – we have provided for both options in this template and REC Members can amend as appropriate.

Previous amendments were made to this contract to reflect the changes to the Off-payroll rules from 6 April 2021.

Other contracts:

• Client terms - contract 3A (combined PAYE, umbrella and PSC - client must comply) or contract 3B (combined PAYE, umbrella and PSC - client is exempt)