What is IR35 compliance? Essentially, the IR35 legislation (Off-Payroll) helps to ensure people who are employed by a company or person, such as contractors, freelancers and so on, pay taxes. This piece of legislation is very complex and is vital for companies that implement payroll or provide payroll services. IR35 could apply if a worker or contractor provides services through a limited company, a partnership, a personal service. For more information, click here.