Major reforms to off-payroll (亚盘分析法) rules within the Private Sector are scheduled to take effect from 2020年4月.
This will mean that the responsibility will be switched from many 承办商 to the end client. Their 亚盘分析法 status of being inside or outside will have significant affects.
The rules are not exactly straight forward but it is important to understand what they will mean to your agency as well as your end clients and 承办商, so that you can make an informed decision about the best way to deal with them.
当前规则：
承包商完全负责合规工作，包括缴纳正确的税款。
If the 承包商 agrees to an assignment that classes them “outside 亚盘分析法” through their Limited Company, the 承包商 is paid a gross rate 通过 the agency.
If the assignment is later declared not to be outside of 亚盘分析法 then the 承包商 will be liable for all unpaid tax along with any penalties and interest levied.
实际发生了什么变化？
新规则：
The End Client is now responsible for any 亚盘分析法 assessments, yet the agency will be held liable in the first instance for any unpaid taxes should HMRC successfully challenge the assessment.
The end client will now have the responsibility as to whether the assignment falls either inside or outside of 亚盘分析法, issuing a Status Determination Statement (SDS) to both the agency and the 承包商.
Should the end client issue an “inside 亚盘分析法” SDS then they have complied with their obligations. If your agency then ensures the 承包商 is paid via either PAYE or through a compliant 雨伞 provider then there is no liability or risk for anyone.
实际发生了什么变化？
当前规则：
最终客户对任何亚盘分析法评估或未缴税款概不负责。
该机构对亚盘分析法的任何评估也不承担任何责任，并且也不对未缴税款负责。
The Contractor however IS responsible for any 亚盘分析法 assessment and would be liable to HMRC for any unpaid taxes.
实际发生了什么变化？
新规则：
Now the End Client will have responsibility for the assessment as well as being liable for any unpaid tax after the Agency
该机构将是HMRC承包人未缴任何税款的第一个停靠港。
承包商现在不承担任何责任，但会受到代理商和最终客户的响应的影响。
有什么风险？
根据新规则，原子能机构可以在许多领域面临风险。
风险1：
最终客户做出“外部亚盘分析法”决定.
Should this be challenged 通过 HMRC and be successful then the liability for unpaid tax sits initially with the organisation that paid the Contractor Limited Company. Then the top Agency in the chain supplying the worker to the End Client, even though the End Client made the “outside 亚盘分析法” status determination.
如果代理商无法付款或不会付款，则责任转移至最终客户
The Solution – Agree with the End Client that all 承建商 will be assessed utilising a reliable assessment tool.
风险2：
最终客户做出“内部亚盘分析法”决策。
Even though the Contractor is treated in a compliant manner 通过 the End Client and the Agency, there is still a risk to your organisation, should further down the supply chain the Contractor is paid 通过 another party that has deemed them “outside 亚盘分析法”.
In which case the liability would sit initially with the organisation that paid the 承建商 Limited Company. Then the top agency in the chain (next to the End Client) supplying the worker to the End
Client. This could be your Agency or an Agency that you supply, even if that Agency has itself acted compliantly. If you as the Agency or the other Agency cannot pay the liability, it then moves along to the End Client themselves.
The Solution – Pay the 承建商 via a compliant PAYE model such as an Outsourced Payroll Provider but also ensure full visibility with all 承建商 going through just one compliant supplier engaged near the top of the chain.
风险三：
商业风险。
This is where the Contractor has been used to having their pay using the “outside 亚盘分析法” Limited Company route and then have to be paid via PAYE/Umbrella. Taxed as an employee the cost of employment is going to be greater and the Contractor will face a higher tax bill on the income they receive.
一些承包商很可能拒绝在此基础上工作。
End Clients and 代理商 that no longer engage 承建商 via a Limited Company may very well be left with a skills gap and even risk the possibility they will move to a competitor. Therefore, the Contractor receives equivalent NET pay the End Client/Agency would need to add additional funds to the rate to cover the extra taxes and costs of employment. This will increase the cost to the supply chain for engaging talented resources.
Why utilise 电子支付Limited?
自2010年成立以来，我们就在这个竞争激烈的行业工作。
我们获得了专业护照，CIPP和APSCo成员的认可。
无与伦比的客户服务和市场领先的价格。
If you would like any further information surrounding 亚盘分析法 and what we can offer then please do not hesitate to contact our team on 01252 863 700.