Guidance
Off-payroll working: how intermediaries calculate statutory payments
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
Documents
Details
This document explains how intermediaries can use payroll software to calculate statutory payments for their workers where the off-payroll working rules apply.
Payroll software providers may also find this document useful when considering the capabilities of their software.
Updates to this page
Published 24 May 2021