{"id":9239,"date":"2026-04-17T14:50:23","date_gmt":"2026-04-17T14:50:23","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&p=9239"},"modified":"2026-04-20T09:58:50","modified_gmt":"2026-04-20T09:58:50","slug":"un-guide-sur-le-statut-de-lemploi-et-lir35-dans-le-secteur-prive","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/un-guide-sur-le-statut-de-lemploi-et-lir35-dans-le-secteur-prive\/","title":{"rendered":"Guide sur le statut professionnel et l'IR35 dans le secteur priv\u00e9"},"content":{"rendered":"

IR35 is legislation that specifically relates to the employment<\/a> status of contractors, their relationship to clients, and taxation. From 6th<\/sup> April 2020, medium and large companies va<\/a> be liable for determining the status of any contractors they engage<\/a> with, this guide is intended to help distil the essential points of the legislation.<\/p>\n\n\n\n

Quel est le contexte de l'IR35 ?<\/u><\/strong><\/p>\n\n\n\n

In a number<\/a> of industries within the private<\/a> sector it is common practice that an individual<\/a> will set up a limited company<\/a> through which they will provide their services, rather than be a direct employee or a worker of the company they provide work to. <\/p>\n\n\n\n

Ces soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e sont commun\u00e9ment appel\u00e9es \u2018soci\u00e9t\u00e9s de services personnels\u2019 (SSP). Le particulier est g\u00e9n\u00e9ralement l'actionnaire unique ou majoritaire et il est la seule personne \u00e0 fournir des services au nom de sa soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e. <\/p>\n\n\n\n

Generally, the PSC invoice the company they have provided work to, and once the company pays the PSC, the individual will then pay themselves. Currently common practice is that the majority of the payment will be made in the form of dividend payments and then a lower salary<\/a> will be paid<\/a>, which results in a lower rate of income tax being paid. <\/p>\n\n\n\n

L'IR35 est une l\u00e9gislation fiscale mise en place pour emp\u00eacher le paiement de l'imp\u00f4t de cette mani\u00e8re. Souvent, la r\u00e9alit\u00e9 de la situation est que la personne ayant un CSP et l'entreprise qui l'embauche auraient une relation de travail si le CSP \u00e9tait retir\u00e9 de la situation. <\/p>\n\n\n\n

In turn the effect of this would also have a significant impact upon the employment law<\/a> status of an individual. <\/p>\n\n\n\n

A company engaging the PSC benefits from the fact that the individual is not employed directly and won\u2019t have employment law rights (such as the right<\/a> to not be unfairly dismissed, the right to redundancy<\/a> pay and holiday pay, to name a few). They also won\u2019t have to pay pension contributions and employer\u2019s national insurance contributions, which can be a significant saving.<\/p>\n\n\n\n

Quel est l'effet de l'IR35 ?<\/u><\/strong><\/p>\n\n\n\n

Si une relation contractuelle est couverte par l'IR35, la personne ayant un contrat de travail temporaire sera consid\u00e9r\u00e9e comme un employ\u00e9 \u00e0 des fins fiscales. En cons\u00e9quence, cette personne devra \u00eatre r\u00e9mun\u00e9r\u00e9e de la m\u00eame mani\u00e8re qu'un salari\u00e9, avec d\u00e9duction de l'imp\u00f4t sur le revenu et des cotisations \u00e0 l'assurance nationale. Cela signifie probablement que l'imp\u00f4t \u00e0 payer est plus \u00e9lev\u00e9 que celui que le PSC paie actuellement. <\/p>\n\n\n\n

If an individual is paying tax as though they are not covered by IR35 (i.e. by dividend and low salary), and in fact they should be paying income tax on all earnings, then the missing<\/a> tax and national insurance payments going back a period of 6 years can be recovered by HMRC. Interest and penalties may also be payable. There can therefore be a significant financial liability for working through a PSC, when the reality is that there would be a direct employment relationship without the PSC. There will also be implications on the employment law status of the individual which is discussed further below. However, if a contract is outside of IR35 then the individual will be deemed to genuinely be self-employed and they can pay tax in the form of dividends and lower salary payments. It is also likely that there will be no entitlement to any employment law rights as this would in essence amount to a contract between 2 companies.<\/p>\n\n\n\n

Qui \u00e9value le statut IR35 et quelles sont les obligations qui en d\u00e9coulent ?<\/u><\/strong> <\/p>\n\n\n\n

Moyennes et grandes entreprises <\/p>\n\n\n\n

A partir de 6th<\/sup> En avril 2020, les moyennes et grandes entreprises du secteur priv\u00e9 seront charg\u00e9es de confirmer le statut IR35 des personnes qu'elles engagent pour travailler par l'interm\u00e9diaire de soci\u00e9t\u00e9s de services publics. Pour \u00eatre une moyenne ou une grande entreprise, l'entreprise qui embauche doit r\u00e9pondre \u00e0 au moins deux des crit\u00e8res suivants :<\/p>\n\n\n\n