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Definition

Contract Work

Contract work involves being hired for a specific project or time period, typically with higher daily rates but without permanent employee benefits.

Contract work (also called contracting) is an arrangement where you're engaged for a defined period or project rather than as a permanent employee. Contractors are typically paid daily rates that are higher than equivalent permanent salaries to compensate for lack of benefits and job security.

Contractors may work through their own limited company, an umbrella company, or sometimes directly on a fixed-term contract. The arrangement affects tax treatment, with IR35 legislation determining whether a contractor is "inside" or "outside" IR35 for tax purposes.

Contracting offers flexibility and variety, with opportunities to work across different companies and projects. However, it requires self-discipline in managing finances, finding new contracts, and handling administrative tasks like invoicing and tax returns.

Key Points

  • Typically paid higher daily rates than permanent equivalents
  • No employee benefits (holiday pay, sick pay, pension)
  • Fixed duration or project-based engagement
  • May work through limited company or umbrella company
  • IR35 legislation affects tax treatment

Frequently Asked Questions

What's the difference between contracting and freelancing?

Contractors typically work for one client at a time, often on-site or embedded with teams. Freelancers usually juggle multiple clients and projects simultaneously with more independence.

What is IR35 and how does it affect contractors?

IR35 is tax legislation that determines if a contractor is effectively an employee for tax purposes. Being "inside IR35" means paying similar taxes to employees; "outside IR35" allows more tax-efficient arrangements.

Related Terms

FreelancingFixed-Term ContractPermanent Employment

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