Research and analysis

Effects of the off-payroll working reform: education report

Research into the effects of the off-payroll working reforms on education sites.

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Details

The off-payroll working rules, also known as IR35, were first implemented in 2000, and later reformed in 2017 for public sector organisations. The rules ensure individuals who work like employees but through their own limited company (often known as a personal service company) or other intermediary pay broadly the same Income Tax and National Insurance contributions as individuals who are directly employed.

This report is part of wider research into the effects of the reforms on public sector organisations. It focusses only on education sites to allow other public sector organisations, notably the NHS, to concentrate on responding to the COVID-19 pandemic. Further research with the public sector is planned.

This research consisted of 51 quantitative interviews and 6 qualitative interviews. The report concludes that the 2017 reform had very little impact on education sites over the longer term. There is little indication overall that sites are reducing their engagement with personal service companies as a result of the reform, and the research found no other major issues resulting from the reform.

Updates to this page

Published 23 March 2021

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