PSC被禁止保留为“有限公司”公司并使用IR35，因为代理机构和公共机构希望避免在下个月评估身份和预扣税的麻烦。
因此，最后通are将在4月6日之前发送给此类PSC，实质上是说“转换为PAYE的保护伞，忽略在IR35内成为PSC的免税模式，或者失业。”
“The best option for [you/a PSC], with regard to take-home 工资, 和 us [the 机构], from an admin 和 compliance perspective, is for [you/the PSC] to use an 伞公司.
“Therefore, going forward [our 机构] will only be able to contract with you 日rough an 伞公司,” a staffing 机构 instructs, in an email sent to PSCs at public gigs.
新扣除
Helping agents to convince PSCs to switch to brollies are new 工资 deductions, which 承办商 will suffer (on top of 佩耶) if 日ey stay a PSC 和 are decided inside IR35.
These deductions start at 12.5% (employer 你 a week); can show up as 13.8% (employer 你 a month) 和 peak at a hefty 14.5% (the latter 你 rate plus 日e Apprenticeship Levy of 0.5%).
“[Currently] any party 日at 工资s 日e PSC where IR35 applies will need to account for 佩耶 income tax, as well as for employee 和 employer 你C of 13.8%,” Lawspeed, a legal advisory clarified yesterday.
精品职业介绍所向其PSC发出的备忘录说，在“很多情况下”，占13.8％的费用占了大多数，“如果不是让[我们的代理人]继续营业的全部利润，”
‘Big question, real issue’
Lawspeed在其备忘录中补充说，一个“大问题”是谁将出资13.8％，这意味着该机构是正确的。该咨询证实：“寻找钱来支付……是一个现实问题。”
但有关机构此后提出了答案—承包商将是付款的人。收到相同答案的接收方感到震惊的PSC，尽管由另一个机构发布：
“My recruiter has [notified me] 日ey are cutting my rate 通过 12.5%, to cover employer 你 和 日e Apprenticeship Levy, after which 日ey’ll deduct employee 你 和 income tax.”
招聘顾问协会（Association of Recruitment Consultancy）昨日承认，削减承包商的薪金可能是因为预期会有机构提前采取4月份规定的额外扣除措施。
‘Passed on to 承办商’
One 机构 (an ARC non-member) says: “If 日e 机构 has a 工资roll over £3m 日en 日ey must 工资 0.5% of 工资roll in an apprenticeship levy, but all [agencies] must 工资 employer 你.
“正是这两项新的减免转嫁给了承包商，如果他们想避免这种情况，他们可以推动提高总工资率，或者被认为不在IR35范围内。”
At another 机构, a commercial director advised: “All 日at 承办商 can do to mitigate 日ese new percentages [being deducted from 日eir 工资] is 日e following
“They must renegotiate 日e supply price to reflect 日e changes, or get a determination evidencing an ‘outside’ IR35 position.”
‘Regardless of 加工 practices’
Last month, a 承包商 received such an all-clear from 日e legislation, having had his contract reviewed 通过 a specialist in 日e private sector, but 日e move was in vain.
“I was assessed 通过 [the review firm] 和 found outside IR35. But 日en 日e client…made some decisions on everyone’s status…based on 日e framework we were provided 日rough.
“They said all 承办商 provided via Capita CL1 are inside IR35, regardless of 日e actual 加工 practices… Needless to say, 日e whole process has been pretty frustrating.”
The 承包商 claimed he would quit his public sector client as a result, turning down 日e 机构’s invitation for him to become an 伞公司.
“强迫”
Another PSC, who points out 日at temporary IT job openings at some public bodies now specify 伞公司 加工 as mandatory, has received a similar ‘invitation.’
“ Been告诉客户，要求承包商使用总括公司，而不要使用“ Ltd”（我过去几年一直在使用），” 日e PSC said. “我真的可以被迫只用一把雨伞吗？”
ARC昨日被告知承包商被迫使用雨伞，说机构不得指示PSC“一种或另一种方式”，因为这样做可能会提供税收建议。
‘哈斯尔’
然而，该协会承认，“对于代理商使用通过保护伞开展业务的个人而言，无疑会减少麻烦”。通过代理商，它也比PAYE麻烦。
“I can’t speak for all 代理商, but 日e administrative burden of 工资单
PSC庞大，”一家雇用公共部门的大型机构的商务主管说。 “我们已经将流程外包了，但是我可以想象其他机构不希望管理开销。”
ARC不太确定。它说：“许多机构已经具备了运行自己的工资单的良好条件，并且只要条件正确，就可以相应地调整其费率，以吞噬任何额外的成本。”
Contractor 工资 rises
对于承包商而言，幸运的是，这些调整有时会顺利进行。商业总监说：“在很多情况下，客户已经准备好提高利率以抵消新的扣除额。”
但是时间不在承包商一边。一家机构在一封电子邮件中告诉其PSC如果希望避免从4月6日开始进行扣款，并跳至PAYE伞下，并继续与MoD机构保持合作，该机构坚持要求在四个工作日内做出答复。
“虽然我们今天才收到有关您的IR35评估的决定，”该代理商在收到“内部”决定后于周一下午说，“我们必须通过[咨询机构]与[客户]交流回来。 ]星期五”。
The 机构 日en provides 日e names 和 contact details of a handful of 雨伞 companies for 日e 承包商 to choose from.
就像PSC甚至可能不想转移到总公司的可能性一样，也没有选择除所列公司之外的总公司的可能性。
'不舒服'
However, one reputable 伞公司 (who is not listed on 日e 机构’s email) hinted 日at 承办商 should still put forward 日eir brolly of choice, as it could be accepted.
“We hear…way too often [that] 日e 机构 may not feel too comfortable with you using a [payroll] company of your own choosing.
“但是，通过提交我们所有的公司文件并接受合规性调查表，我们已经与一些机构成功地让它们允许承包商使用我们。”
“没有真正的出埃及”
感觉缺乏选择；摇摆不定的新工资扣减和很少的时间来决定哪种设置适合他们— despite 日e odds —但是，这会引发大规模承包商罢工。
“The new deductions [of employer 你C 和 Apprenticeship Levy] only apply when operating a PSC inside IR35,” began one 机构 with 日e capacity to administer such an arrangement.
“The same deductions as before [April 6日] apply operating via an 雨伞. So no, no real exodus—we are seeing professionals planning to operate as public sector 承办商 under either model.”
‘别担心’
昨晚，一位IT承包商暗示这两种模式都没有吸引力。 “我不再与[MoD body] DE&S;我保释了”，他说。 “尽管我确实从经纪人那里接到电话，通知我[我离开后]我的合同已经在IR35内宣布了”。
Confusion 和 uncertainty with only about 20 days to go until 日e April 6日 rules take effect appear to be resulting in caution being exercised.
“承包商（这里）的PSC工人仅续签了三个月的合同，而不是通常的六个月，”一位承包商的客户说，他的客户是为公共部门提供服务的私营部门咨询公司。 “但是当他们询问这是为什么的时候……他们被告知这是'新标准'，并告诉他们不要担心。”
联系 one of our experts today on 01252 863 700 和 see how our 雨伞 service can help you 和 your way to get 已付.
来源： Contractor.co.uk