The Government has announced that the expansion of the off-payroll working rules, known as IR35, will be delayed in the light of the COVID-19 pandemic.

As reported previously, the rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays Income Tax and NI contributions as those who are employed directly.

Under the changes, the Government is extending the rules in the public sector to all medium and large organisations, shifting responsibility for operating the rules to the organisation that engages the worker.

This was scheduled to take place from 6 April 2020, however, the Government has accepted that the implementation date must be pushed forward one year, and will now apply from 6 April 2021.