ALM12350 - Specific sectors and employees: IR35
Personal Service Companies (PSCs) subject to off-payroll working reforms in the public sector from April 2017 will be included in the public sector employer바카라 사이트™s pay bill for levy purposes. This is because the public sector employer will be liable to pay the Class 1 NICs for those PSCs. If the public sector employer바카라 사이트™s annual pay bill is £3 million or over, they will have a liability to pay the Apprenticeship Levy.