{"id":23129,"date":"2025-07-09T09:28:58","date_gmt":"2025-07-09T08:28:58","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=23129"},"modified":"2025-07-09T09:34:12","modified_gmt":"2025-07-09T08:34:12","slug":"guide-to-off-payroll-working-rules","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/guide-to-off-payroll-working-rules\/","title":{"rendered":"Guide to off payroll working rules and IR35"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/people-leadership\/\" class=\"entry-header__link\">People &amp; Leadership<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tGuide to off payroll working rules and IR35\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2025-07-09T09:28:58+01:00\">9 July, 2025<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Guide to off payroll working rules and IR35\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/guide-to-off-payroll-working-rules\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/karanjohnson\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/03\/Karan-Johnson-350x350.jpg\" class=\"entry-author__image\" alt=\"Karan Johnson\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/03\/Karan-Johnson-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/03\/Karan-Johnson.jpg 462w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Karan Johnson<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p>The mere mention of IR35, or off-payroll working, can make some HR managers break out into a cold sweat &#8211; and for good reason. The off payroll working rules can be complex and unclear. <\/p>\n\n\n\n<p>This article is your guide to understanding what off payroll rules (IR35) mean, the penalties for getting them wrong, and how to stay compliant.<\/p>\n\n\n\n<p>Here&#8217;s what we cover:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-ir35\" data-level=\"2\">What is IR35?<\/a><\/li><li><a href=\"#h-what-are-off-payroll-working-rules\" data-level=\"2\">What are off payroll working rules?<\/a><\/li><li><a href=\"#h-inside-vs-outside-ir35-what-s-the-difference\" data-level=\"2\">Inside vs Outside IR35: What&#8217;s the difference?<\/a><\/li><li><a href=\"#h-off-payroll-working-penalties-to-be-aware-of\" data-level=\"2\">Off-payroll working penalties to be aware of<\/a><\/li><li><a href=\"#h-how-using-payroll-software-can-help-you-stay-compliant\" data-level=\"2\">How using payroll software can help you stay compliant<\/a><\/li><li><a href=\"#h-final-thoughts\" data-level=\"2\">Final thoughts<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t>Download your free copy of The ultimate guide to payroll compliance<\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-ir35\">What is IR35?<\/h2>\n\n\n\n<p>IR35 is made up of laws that determine whether off-payroll working applies to different workers. It was introduced to ensure businesses make the necessary PAYE payments and that contractors or sole traders also pay the correct amount of tax.<\/p>\n\n\n\n<p>In short, IR35, or off-payroll working, aims to clamp down on tax avoidance.<\/p>\n\n\n\n<p>The key to identifying whether IR35 or off-payroll rules apply is whether a <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/hiring-freelancers-contractors-employees-business\/\">worker can be classified<\/a> as an employee but refers to themselves as another type of worker &#8211; for example, a contractor.<\/p>\n\n\n\n<p>This is sometimes referred to as &#8220;disguised employment&#8221;, where a middleman, such as a personal service company (PSC), is used to reduce a worker&#8217;s tax burden.<\/p>\n\n\n\n<p>Companies need to check whether a contractor who provides services to them should pay tax and National Insurance contributions (NIC) like a regular employee.<\/p>\n\n\n\n<p>If the contractor is considered an employee under IR35, the company must make the necessary tax and NIC payments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-are-off-payroll-working-rules\">What are off payroll working rules?<\/h2>\n\n\n\n<p>As mentioned, off-payroll rules, also known as IR35, are tax directives designed to weed out disguised employment, where a worker is an employee in practice but classifies themselves differently, such as a contractor, to avoid paying employee taxes.<\/p>\n\n\n\n<p>Off-payroll rules ensure that contractors operating as employees pay the correct amount of tax and National Insurance contributions (NIC).<\/p>\n\n\n\n<p>Determining whether off-payroll working rules apply depends on whether a company is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A small business<\/li>\n\n\n\n<li>Operating in the public sector<\/li>\n\n\n\n<li>A private business or part of the voluntary sector.<\/li>\n<\/ul>\n\n\n\n<p>Off-payroll working rules for <a href=\"https:\/\/www.gov.uk\/annual-accounts\/microentities-small-and-dormant-companies#:~:text=Small%20companies,50%20employees%20or%20less\">small companies<\/a> are different to those for other companies. Small businesses in the private sector are exempt from deciding whether a contractor falls under the off-payroll rules; instead, the contractor&#8217;s intermediary must determine whether the rules apply.<\/p>\n\n\n\n<p>Your business will be classified as small if two of the following apply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It has \u00a37.5 million or less on the balance sheet<\/li>\n\n\n\n<li>It has a turnover of no more than \u00a315 million<\/li>\n\n\n\n<li>It employs 50 or fewer people.<\/li>\n<\/ul>\n\n\n\n<p>Only medium and large businesses in the private and public sectors are responsible for ensuring workers are classified correctly under the off-payroll working rules.<\/p>\n\n\n\n<p>Working out whether off payroll working rules apply can be complicated, as a few criteria must be assessed. <\/p>\n\n\n\n<p>Businesses must think about different factors to decide whether the off payroll rules apply, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Substitution:<\/strong> if a business relationship doesn&#8217;t allow someone else to do the same work, and the company insists on only a specific individual for the job, this person may be classed as an employee, meaning the off-payroll rules will apply.<\/li>\n\n\n\n<li><strong>Control:<\/strong> if a company dictates how, where, and when the work is done, this points to an employment relationship. The company will likely need to classify the contractor as an employee and pay the relevant tax and NIC.<\/li>\n\n\n\n<li><strong>Mutuality of obligation:<\/strong> if the company is expected to continuously provide work and the contractor is expected to accept it, this looks like an employer-employee relationship, meaning the off payroll rules will apply.<\/li>\n<\/ul>\n\n\n\n<p>Here&#8217;s an example:<\/p>\n\n\n\n<p>Jane is a business analyst who works through her limited company for a software company, and the following applies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>She works from 8am to 5pm, Monday to Friday, at the client&#8217;s office. The client assigns her specific tasks rather than one-off projects.<\/li>\n\n\n\n<li>Jane must complete the work herself; she can&#8217;t send someone to substitute for her.<\/li>\n\n\n\n<li>The client continues to provide Jane with work, and she is expected to accept it.<\/li>\n\n\n\n<li>She uses the client&#8217;s equipment, has their official email, and attends internal meetings.<\/li>\n<\/ul>\n\n\n\n<p>It&#8217;s very likely that Jane will be inside IR35, as she meets the criteria of control, no substitution, and mutuality of obligation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-inside-vs-outside-ir35-what-s-the-difference\">Inside vs Outside IR35: What&#8217;s the difference?<\/h2>\n\n\n\n<p>The difference between inside vs outside IR35 is whether a contractor is subject to IR35 rules.<\/p>\n\n\n\n<p>A contractor is inside IR35 if they work directly for a client full time, without an intermediary.<\/p>\n\n\n\n<p>If HMRC decides that a contractor provides a service that should be classified as employment rather than self-employment, they fall inside IR35.<\/p>\n\n\n\n<p>This means the contractor must pay the same tax and NIC as a regular employee.<\/p>\n\n\n\n<p>The company must process the contractor&#8217;s pay through payroll to deduct the necessary tax and NIC. If the worker is working through an agency, the agency is responsible for deducting the correct tax.<\/p>\n\n\n\n<p>A worker is considered outside IR35 if they are a genuine contractor &#8211; for example, working with multiple clients through an intermediary.<\/p>\n\n\n\n<p>If the contractor legitimately runs a business or is classified as self-employed, they are responsible for paying their own tax.<\/p>\n\n\n\n<p>The main difference between inside vs outside IR35 is who pays taxes to HMRC. A contractor outside IR35 must handle their own tax, whereas a company or agency must deduct taxes for anyone inside IR35.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t>Download your free copy of The ultimate guide to payroll compliance<\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-off-payroll-working-penalties-to-be-aware-of\">Off-payroll working penalties to be aware of<\/h2>\n\n\n\n<p>Since off payroll working (IR35) was introduced to tackle tax avoidance, failing to comply comes with serious consequences.<\/p>\n\n\n\n<p>Here are some off-payroll working penalties to be mindful of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If a company misclassifies a worker&#8217;s status, it must pay income tax and NIC because of the misclassification<\/li>\n\n\n\n<li>If a company delays payments, HMRC has the right to charge interest from the due date until full payment is made<\/li>\n\n\n\n<li>HMRC can charge up to 100% on any outstanding tax<\/li>\n\n\n\n<li>Contractors may need to pay 30% of the tax owed, even if they were unaware of their incorrect employment status<\/li>\n\n\n\n<li>If a contractor knowingly operates outside IR35 despite falling within it, HMRC may require them to pay up to 70% of their tax bill.<\/li>\n<\/ul>\n\n\n\n<p>If you can show that you made every reasonable effort to find out a worker&#8217;s status &#8211; for example, by checking the <a href=\"https:\/\/www.gov.uk\/guidance\/check-employment-status-for-tax\">Check Employment Status for Tax (CEST)<\/a> issued by HMRC and maintaining accurate records, there&#8217;s a possibility that your tax bill could be reduced or even cancelled altogether.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-using-payroll-software-can-help-you-stay-compliant\">How using payroll software can help you stay compliant<\/h2>\n\n\n\n<p>IR35 non-compliance carries a lot of risks for businesses, but using the right <a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\">payroll software<\/a> can help reduce them.<\/p>\n\n\n\n<p>HMRC has strict reporting requirements for IR35. A reliable payroll system generates accurate reports, making compliance less burdensome.<\/p>\n\n\n\n<p>If a worker is classified as inside IR35, payroll software ensures tax calculations are correct by automatically deducting the right amount of tax and NIC.<\/p>\n\n\n\n<p>Payroll software can help with assessing whether a worker is inside or outside IR35 by analysing different criteria, such as substitution and control, to help you figure out the correct classification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts\">Final thoughts<\/h2>\n\n\n\n<p>Off-payroll rules (IR35) can be a minefield. It&#8217;s in your company&#8217;s best interest to understand and correctly apply the rules. Misclassifying a worker under IR35 can be costly.<\/p>\n\n\n\n<p>IR35 compliance isn&#8217;t something businesses can afford to ignore or handle haphazardly. Identifying whether a contractor is inside or outside IR35 is only half the challenge &#8211; you also need to manage tax deductions correctly.<\/p>\n\n\n\n<p>The simplest way to do this is by using payroll software equipped with the right features to keep your business compliant. It&#8217;s also working with your accountant or a payroll expert if you need additional support.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">The ultimate guide to payroll compliance<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Facing the challenge of keeping up with payroll compliance? Read this guide for essential tips to make sure your business complies with the relevant payroll legislation.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Get your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"single-cta__downloads\">\n\t\t\t\t\t\n\t\t\t\t\t11,055 readers have downloaded this guide\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1213\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/PMARCHITECTS_BB_03_078_2018_32240-1213x810.jpg\" class=\"single-cta__image\" alt=\"Get the ultimate guide to payroll legislation\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/PMARCHITECTS_BB_03_078_2018_32240-1213x810.jpg 1213w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-processes-medium-businesses\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for medium businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-process\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for small businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-payroll-benefits\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR, payroll and benefits\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30011 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-hr-payroll-benefits tag-looking-after-your-employees tag-payroll business_type-small-business business_type-medium-sized-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg\" class=\"card-post__image\" alt=\"Women in a shop environment working on Black Friday promotions\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-08T16:53:28+01:00\">8 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-many-work-hours-in-a-year\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow many working hours in a year UK 2026\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tWorking hours aren\u2019t just a fixed number. Here\u2019s how to calculate realistic UK working time for 2026, including leave, bank holidays, and different working patterns. \t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-4062 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-hr-process tag-need-to-know tag-payroll tag-tax tag-vat business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/new-tax-year\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-684x384.jpg\" class=\"card-post__image\" alt=\"Working on business priorities\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-18T16:02:02+00:00\">18 March, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNew tax year: Key changes and initiatives for 2026\/27\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-28704 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-career-development tag-data-analytics tag-employee-engagement tag-finance tag-recruit tag-looking-after-your-employees tag-need-to-know tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/average-salary-uk\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1146164056-684x384.jpg\" class=\"card-post__image\" alt=\"Woman applying for business credit line\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1146164056-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1146164056-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1146164056-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-12T10:35:53+00:00\">12 March, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">23 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAverage salary in the UK: by region &amp; age 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-20568 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-business-finances tag-hr-payroll-benefits tag-midsized-business tag-payroll tag-tax tag-vat business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/tax-year-dates\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-939019528-684x384.jpg\" class=\"card-post__image\" alt=\"Staying on top of key dates is important for businesses\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-939019528-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-939019528-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-939019528-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-11T00:39:05+00:00\">11 March, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">&lt; 1 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tTax year dates and deadlines UK 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-28899 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-midsized-business tag-payroll tag-workplace-technology business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/the-hr-and-payroll-leaders-report\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-684x384.jpeg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-768x518.jpeg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-10T10:30:05+00:00\">10 March, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">1 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThe HR and Payroll Leaders&#8217; Report: How 1,000 professionals are adapting to change\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Discover what off payroll working rules (IR35) mean, the penalties for getting them wrong, and how to stay compliant.<\/p>\n","protected":false},"author":1863,"featured_media":16286,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[10],"tags":[240,41,234,37],"business_type":[4,3],"lilypad":[],"context":[],"industry":[],"persona":[69,71,73,74],"imagine_tag":[92,217,96,109,218],"coauthors":[387],"class_list":["post-23129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-people-leadership","tag-hr-processes-medium-businesses","tag-hr-process","tag-hr-payroll-benefits","tag-payroll","business_type-small-business","business_type-medium-sized-business"],"sage_meta":{"region":"en-gb","author_name":"Karan Johnson","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1414263386.jpg","imagine_tags":{"92":"HR and Payroll","217":"HR processes","96":"Medium businesses","109":"Small business","218":"Top HR resources"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/23129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/1863"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=23129"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/23129\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/16286"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=23129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=23129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=23129"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=23129"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=23129"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=23129"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=23129"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=23129"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=23129"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=23129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}