CEST SDS with incorrect answers gives an inside result. No consultation, answers don't match contract or working practises. Some answers are only subtly different to reality but that's good enough for CEST to flip you inside! Some are being asked if they want to go permie orto stay on inside IR35 via brolly or PAYE. Regarding pay, Optamor say "As a result of statutory costs associated with the change of engagement from a PSC Contractor to a PAYE engagement, the overall cost to the Client for each engagement will increase, and it is unlikely that the Client will be able to increase your rate to match your current take home pay. Therefore, your PAYE pay rate will be calculated based on your current PSC pay rate with the following deductions as required by law Employers National Insurance, Apprenticeship Levy, employers pension contribution and accrued holiday pay. This will be your gross rate. In addition, Optamor will be required to deduct PAYE Tax, Employee’s NI and employee pension contributions on the PAYE pay rate, giving you your net take home pay" I thought employers NI was to be added on top, not deducted? I won't stay on inside IR35 on principle so my work go to the US.