Off-payroll working

1. [The PSC's obligations](http)

1.1. Do IR35 rules apply?

1.2. Deemed employment payment

1.3. Arriving at the deemed employment payment

1.4. Operating a PSC: net payments

1.5. Appealing against an SDS

2. Status

2.1. Overview

2.2. Contractors provided by agencies

2.3. PSCs and IR35

3. Client obligations

3.1. Client is in public sector

3.2. Private sector 2021-22 onwards

3.3. Status Determination Statements

3.4. Umbrella employers