Research and analysis: Off-payroll reform in the public sector

This research project looked at the immediate impacts on public sector bodies of implementing the reform of off-payroll working, sometimes known as IR35, in the public sector.

The main aim was to explore the impacts of the reform in the key sectors of public administration and defence, education, and health and social work by looking at possible effects on workforce structures, contractor rates and vacancies, and experiences of the implementation process.

The research findings have informed options in the consultation on how to tackle non-compliance in the private sector, published with this research.

Source: HMRC

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