BSA 2024 Salary Guide Risk v2 SPREADS - Flipbook - Page 8
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The long-term effects of IR35
Over the last few years, we have tracked how
employers and candidates are navigating the IR35
reforms that were introduced in April 2021.
Our data suggests that while the immediate impact
of the changes appeared limited, some longer-term
trends are beginning to emerge.
Speci昀椀cally, the percentage of employers who say
the changes to off-payroll rules have ‘signi昀椀cantly
impacted’ their ability to engage contractors has
increased nearly three-fold from 5% in 2022 to 13%
last year.
Overall, 60% of organisations report they have been
affected to some degree by IR35.
This 昀椀gure could also be set to rise in the coming
years. Indeed, more than half (53%) of interim staff
told us that their preferred response to the reforms
has been to seek or accept a permanent role, which
may have long-term rami昀椀cations for the availability
of talent within the contracting space.
