For assignments taking place for clients after the switchover on 6 April 2021, it will be the client’s responsibility, instead of the contractor's, to prove IR35 compliance (with some exceptions). The legislation only applies to services by contractors who operate via a Personal Services Company (PSC).
The final IR35 assessment result applies to the eventual assignment, and not at the job post stage, but to give extra information to PSC contractors, we will ask for a provisional IR35 assessment from the client at the job post stage - so they can indicate whether they have done an IR35 assessment for that assignment already. The question will remain optional, as it is only the actual contract which requires an SDS.
YunoJuno job posts are open to all contractors regardless of how they operate, so these provisional IR35 assessments will only be shown to contractors currently operating as a PSC on the platform.
The possible outcomes you will see:
Pre rule change (clients) / Self-assess (contractors)
This means the assignment will end before 6 April 2021 and thus the client does not need to do an IR35 assessment. IR35 still applies, but it is the PSC contractor who must do the IR35 assessment and remains liable for a correct self-assessment (e.g. using CEST).
Inside IR35
The client has provisionally indicated that any subsequent booking from this job post will likely fall within the IR35 legislation, if the contractor booked operates via a PSC.
The IR35 assessment is provisional, and not binding. If a PSC contractor is booked, then YunoJuno will require an SDS from the client before booking to confirm the provisional IR35 assessment.
Outside IR35
The client has provisionally indicated that any subsequent booking from this job post will likely fall outside the IR35 legislation, if the contractor booked operates via a PSC.
The IR35 assessment is provisional, and not binding. If a PSC contractor is booked, then YunoJuno will require an SDS from the client before booking to confirm the provisional IR35 assessment.
Exempt IR35 (clients) / Self-assess (contractors)
Certain clients are exempt from the April 2021 IR35 rule change. PSC contractor bookings that result from job posts from exempt clients will still need to abide by IR35 but it will be the contractor'd responsibility to correctly assess whether the contract sits within IR35 or not.
Unassessed
The client chose not to leave a provisional IR35 assessment at this time, likely due to an IR35 assessment for the assignment not having been completed yet.