BSA 2024 Salary Guide MAIN v3 [PRINT] - Flipbook - Page 7
07
The long-term effects of IR35
How have the IR35 reforms impacted you over the last year?
Over the last few years, we have tracked employer and
candidate attitudes towards the IR35 reforms that were
introduced in April 2021.
Have turned down
an ‘inside’ role: 11%
Overall, the changes to off-payroll working rules seem to
have had less of an impact than originally feared. That said,
the number of employers claiming to be affected is rising,
albeit slowly and from a relatively low base.
This year, 9% of organisations said IR35 changes had ‘significantly impacted’ their ability to engage skilled contractors
– up from 5% in 2022.
The reforms are also having an impact on candidates. In
last year’s report, less than one in 10 interim workers said
they had sought or secured permanent roles as a result of
IR35 changes. This 昀椀gure now stands at nearly a third (30%).
31% of employers
prefer contractors
as their 昀氀exible
resource
Increased rates
for inside IR35
roles: 30%
Will only consider
‘outside IR35’ roles: 23%
2023
Looked for/chosen
permanent roles: 30%
Have turned down
an ‘inside’ role: 9%
Increased rates
for inside IR35
roles: 44%
Looked for/chosen
permanent roles: 9%
2022
Meanwhile, day rates have remained relatively stable.
Our data shows that the majority of interim staff (58%)
earn between £600 and £899 a day.
This was unchanged from last year; however, the average
has shifted downwards slightly. In 2022, the most-cited day
rate was £700–£799, whereas this year it was £600–£699.
Will only consider
‘outside IR35’ roles: 33%