*New* Contract 4D - Terms with a PSC (client is exempt from the off-payroll rules)MS Word
V2, March 2021
Use this contract if:
- you supply contractors who work through personal service companies; and
- the client is exempt from the Off-payroll rules.
Temps working through PSCs can opt out of the Conduct Regulations – we have assumed that the majority of contractors who work for exempt clients will opt out of the Conduct Regulations.
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.
- Client terms - contract 3B (combined PAYE, umbrella and PSC) or contract 3D (for the supply of PSCs only)
- If the client is not exempt from the off-payroll rules use contract 4B (client has determined that the engagement is inside IR35) or contract 4C (client has determined that the engagement is outside IR35).