# How can off-payroll workers be entitled to statutory payments?

Off-payroll workers are not employees of the "fee payer" / "deemed employer".
Hence they are not entitled to statutory payments.

 * To be eligible to claim statutory payments the worker must be paid a salary -
   which is configured as a "non-taxable" and "non-NICable" payment - through
   the payroll of their intermediary.
   
   

 * Such non-taxable and non-NICable payments will be reported by the off-payroll
   worker's intermediary on an FPS reported under RTI Data Item # 58A "Value of
   payments not subject to tax or NICs in pay period".
   
   

 * Please note that the RTI Data Item #208 "Off-Payroll Worker subject to the
   rules" flag / marker / indicator should only be used by the "deemed employer"
   / "fee payer".
   
   

 * The off-payroll worker's own intermediary (usually a limited company or
   Personal Service Company - PSC or partnership) should not use this Indicator.