Contract 4B - Terms with a PSC (inside IR35 and client must comply with the off-payroll rules)

V3, May 2021

Use this contract if:

1. you supply contractors who work through personal service companies;
2. the client must comply with the Off-payroll rules; and
3. the client has determined that the engagement is Inside IR35

Temps working through PSCs can opt out of the Conduct Regulations – this contract covers both non-opted out and opted out situations.  

Since the publication of the Finance Bill 2021, minor amendments have been made to this contract to reflect the changes to the Off-payroll rules from 6 April 2021.

Other contracts:

• Client terms - contract 3A (combined PAYE, umbrella and PSC) or contract 3C (for the supply of PSCs only)
• If the client has determined that the engagement is outside IR35 use contract 4C.
• If the client is exempt from the off-payroll rules use contract 3B (client terms) and contract 4D (PSC terms).