Outside IR35 banned
As you may already be aware, from April 2020 the contingent/off-payroll worker rules (or “IR35”) are expected to change in respect of individuals providing their services through a Personal Service Company (PSC). We value our contingent workers and the contribution they make to SSE’s business but, like other companies, we need to manage the risk and potential cost arising because of these changes.
As a result of this impending legislative change, SSE have taken the decision that we will not engage the services of contingent workers via PSCs beyond 5 April 2020. This includes circumstances where the worker provides services to SSE via a PSC which is engaged by an agency or third-party service provider.
What happens next?
If you are currently providing your services to SSE via an agency and are subject to payroll tax deductions by the agency, we would not expect these changes to impact upon those arrangements. There is no action needed from you.
If you are currently providing your services directly to SSE via a PSC, we will provide further information to you during January and February to advise how this will affect your engagement with SSE. If you have any questions in the meantime, you should approach the HR Business Partner for your business area.
If you are currently providing your services to SSE by way of a PSC via an agency, we are in the process of contacting our partner agencies to explain our new approach. Your agency will in due course be able to advise you of the options that are available to you. Please contact your agency if you have any questions.