.png)
.png)
If IR35 rules are not correctly applied is the main contractor liable?
We act on behalf of a client that wants to employ contractors. However the worry is that if the contractors are caught by IR35 the client will be liable for the employer’s Class 1 National Insurance liability.
I have not dealt with clients that I would consider are using personal service companies nor clients that – as far as I am aware – are making payments to such companies. As a result I am probably not up to speed on the relevant rules in such cases. I should be very grateful if readers could give me a brief rundown on who is liable for the employer’s National Insurance liability if the contractor is caught by IR35? Is it the contractor who is a limited company or the client employing the contractor?
I look forward to readers’ replies.
Query 18 811– Contractor.
