Travers Smith LLP discuss the various factors that hiring managers need to consider - including how the contractor is engaged and how they are managed on a day to day basis.

The changes to the off payroll working rules came into force in the private sector in April 2021 making matters more complicated.

The changes require businesses to review their relationships with contractors who provide services through intermediaries and, in certain cases, operate payroll.

This guide serves as a reminder of some of the key things you need to consider when managing a self-employed limited company contractor as opposed to an employee or PAYE temporary worker.

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