Enterprise series: Off payroll working rules in practice

The new off-payroll working rules came into effect in the private sector on 6 April 2021. The changes bring challenges to some and opportunities for other businesses, depending on their size. For larger businesses, the new regime will add costs and administrative burdens to dealing with freelancers providing their services through a personal service company. For smaller businesses, the small company exemption from these rules makes small businesses more attractive for freelancers to work for and may even motivate larger competitors to outsource projects to smaller agencies who can engage freelancers without the additional layer of cost that this new regime will impose.Find out more