The Shape of the 2020 Workforce and the Impact of IR35


Change Associates has joined forces with PageGroup to create this report into the challenges and opportunities of IR35. 

The amendment to the Intermediaries Legislation implementation comes into force in April 2020. It aims to ensure off-payroll workers who provide their services through a personal services company do so legitimately, rather than as a way of avoiding tax. The responsibility for assessing whether they should be working within IR35 transfers to the employer.

Unsurprisingly this has unnerved some organisations but the change brings opportunity as well as challenge. This report explains why and what your organisation needs to do to prepare. 


This report is based on a survey with more than 350 contingent workers and interviews with business leaders, including some from the Public Sector who have already been through the process.

The result is a report that focuses less on finance, procurement and legal and more on the human and cultural elements of the changes and the implication for your organisation design. 

In section 1 we consider the modern workforce and the emergence of the Build, Buy, Borrow model in which contingent workers play a vital role. 

In section 2 we summarise the impact of IR35 and highlight some of the opportunities it provides to reshape your workforce for the future while continuing to enjoy the many benefits of an agile contingent workforce. 

Finally, in section 3 we provide some concrete recommendations for what your company can be doing right now to prepare for 2020. We include feedback from our survey of contingent workers that reveal some surprising facts about their attitudes to permanent roles and guidance about how to keep them on board. 

This is not a time to put your corporate head in the sand. Those organisations that deal with the situation proactively can secure the talent to achieve real competitive advantages. 

Last updated: 15 Nov 2019