I have my first off payroll public sector worker client. This is an existing client who has worked on non IR35 contracts until the end of Jan 19, then went on Maternity leave and started this new contract from the second week in January 20. They have been working via an agency in the public sector and they are paid weekly.
No payroll has gone through the PSC after the end of the maternity pay in Sept 19 due to lack of funds in the company.
I believe that the off payroll working income needs to be reported via RTI as a non taxable deemed payment. We use Moneysoft and this has been set up for monthly payroll.
1) Is it correct that the deemed payment must be reported weekly or is an annual submission all that is required?
2) How are others accounting for this in the PSC:
|Basic Daily 2,800.76|
|Gross Invoice 3,360.92|
|BR Tax - 560.20|
|Ees NI - 208.57|
My client assures me that this is very short term and the she will return to non IR35 contracting within weeks.................now i've seen what a hassle this system is I will be avoiding all other cases!
Thanks in advance