Earnr AI, your new tax assistant, is here. Check it out now!
Stressed by tax?
Get Earnr Pro





Off-payroll describes payments that are for work but are made through ways other than a salary. For example, Self-employed people count as Off-payroll

More detail:

Off-payroll is a term used to describe payments for work that are different from a salary. For example, Self-employed individuals are classed as Off-payroll as they are paid with an Invoice.

There are rules such as IR35 that allows HMRC to crackdown on Off-payroll workers that should be classified as Employees. Workers choose to disguise their employment status as Self-Employed individuals pay less National Insurance contributions than Employees. Employers also benefit from disguised employees as they have to contribute less National Insurance as well.

IR35 requires any individual who is an Off-payroll worker that is treated like an Employee to be added to the Payroll. Then, Employees have their Income Tax and National Insurance contributions automatically removed through PAYE.

Back to Taxionary

You might also like...

decorative image for a blog

Submit your 22/23 Tax Return Before January 31st

January 31st is the deadline for submitting 2022/23 tax returns. It's a good idea to complete your tax return ahead of this deadline to avoid mistakes and potential penalties. This article shows why its a good idea to submit your tax return early and how Earnr can help you if you are stuck.

Read more
decorative image for a blog

We asked Earnr AI why you should use Earnr…. here’s what it said…

We recently introduced our newest addition to the Earnr team; our AI chat bot, Earnr AI. In this article we put Earnr AI to the test and asked it why you should use Earnr as your tax companion, bookkeeping tool and tax return assistant. Read it's excellent response!

Read more
decorative image for a blog
December 20, 2023
Tax essentials

Why should you submit your tax return over the Christmas period?

The festive period is often thought of as the busiest time of the year with the run up to Christmas and New Year. Whilst this period can feel hectic at times, it can also be seen as the perfect time to complete your tax return. In this article we explain why this Christmas time is the best time to submit your 22/23 tax return.

Read more
Earnr logoDownload earnr