HR Glossary

What is IR35 - Off-Payroll Working Rules?

UK tax legislation determining whether a contractor working through an intermediary (typically a personal service company) should be treated as an employee for income tax and National Insurance purposes, with liability shifting to the end client for medium and large businesses since April 2021.

Why it matters in hiring

IR35 - Off-Payroll Working Rules comes up whenever teams compare candidates, set policy or report on people data. Getting the definition right keeps decisions consistent, which is the same reason springhire scores every applicant against the same criteria rather than on impression.

Related terms starting with I

• I-9 Form
• Implicit Bias
• Incentive Pay
• Income Protection Insurance (UK / Australia)
• Independent Contractor
• Induction Program
• Industrial Disputes Act
• Internal Mobility

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