Review IR35 so that off-payroll contractors no longer pay employers' NIC.

Background

Reviewing the IR35 off-payroll rules reveals a significant shift: contractors inside IR35 will no longer bear the burden of paying employers' NIC. Instead, the responsibility will fall on the end client benefiting from their services.

Additional details

This change is particularly crucial as employers' NIC is set to rise to 15% in April 2025. The implications are clear: many individuals will face increased financial strain due to these adjustments.