Common use of Where Off Clause in Contracts

Where Off. Payroll is in scope and the Assignment is an Inside IR35, Contractor acknowledges and agrees that Employment Business shall deduct sums in respect of PAYE Income Tax and National Insurance Contributions Employment Business calculated in accordance with Off-Payroll prior to payment of Contractor’s invoice. Employment Business shall remit such sums deducted under this clause 8.2 and Employer’s National Insurance Contributions to HM Revenue and Customs to comply with its statutory duty. Employment Business will provide a statement to Contractor setting out such deductions. Save where and to the extent required by law, Contractor is and will continue to be wholly responsible for the correct payment of all taxes and statutory deductions.

Where Off. Payroll is in scope and the Assignment is an Inside IR35inside IR35 determination, Contractor acknowledges and agrees that Employment Business shall deduct sums in respect of PAYE Income Tax and National Insurance Contributions Employment Business calculated in accordance with Off-Payroll prior to payment of Contractor’s invoice. Employment Business shall remit such sums deducted under this clause 8.2 and Employer’s National Insurance Contributions to HM Revenue and Customs to comply with its statutory duty. Employment Business will provide a statement to Contractor setting out such deductions. Save where and to the extent required by law, Contractor is and will continue to be wholly responsible for the correct payment of all taxes and statutory deductions.

Where Off. Payroll is in scope and the Assignment is an Inside IR35IR35 Assignment, Contractor acknowledges and agrees that Employment Business shall deduct sums in respect of PAYE Income Tax and National Insurance Contributions Employment Business calculated in accordance with Off-Payroll prior to payment of Contractor’s invoice. Employment Business shall remit such sums deducted under this clause 8.2 7.2 and Employer’s National Insurance Contributions NICs to HM Revenue and Customs to comply with its statutory duty. Employment Business will provide a statement to Contractor setting out such deductions. Save where and to the extent required by law, Contractor is and will continue to be wholly responsible for the correct payment of all taxes and statutory deductions.

Where Off. Payroll is in scope and the Assignment is an Inside IR35IR35 Assignment, Contractor acknowledges and agrees that Employment Business shall deduct sums in respect of PAYE Income Tax and National Insurance Contributions Employment Business calculated in accordance with Off-Payroll prior to payment of Contractor’s invoice. Employment Business shall remit such sums deducted under this clause 8.2 7.1 and Employer’s National Insurance Contributions NICs to HM Revenue and Customs to comply with its statutory duty. Employment Business will provide a statement to Contractor setting out such deductions. Save where and to the extent required by law, Contractor is and will continue to be wholly responsible for the correct payment of all taxes and statutory deductions.