Skip to content

Off payroll working (IR35 intermediaries legislation) - New Status Determination Statement


Where schools engage a worker, i.e. not paid through payroll, they always need to consider employment status. Since April 2017 where a worker is engaged through an intermediary e.g. personal service company, schools need to consider whether the worker is within scope of the off payroll working rules or IR35. The Council has always recommended that schools use the HMRC CEST ( check employment status for tax) to do this.


From April 2021 where the results of the CEST state that the worker falls within scope of the off payroll working rules or IR35 a status determination statement should be completed, see template attached.


Status Determination Statement template


This should all been done before the contract starts. A copy should be retained on file & one sent to the worker.


The worker should be made aware that they have the right to appeal the decision & that any appeal will be responded to within 45 days. If on appeal the determination changes, the new status applies from the time of appeal & not before.

Help us improve Schoolsnet

Don’t include personal or financial information like your National Insurance number or credit card details.