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Published: 26-Feb-25 | By PayStream
Partner Content
Changes to company size thresholds and their impact on off-payroll working
Changes to the Companies Act, starting 6 April 2025, are set to adjust the threshold at which a company will be described as ‘small’. Companies will be classified as such if they meet two of the three criteria listed below:
- Turnover no more than £15m (was £10.2m)
- Balance sheet totalling less than £7.5m (was £5.1m)
- Monthly average employees less than 50 (unchanged)
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Changes to company size thresholds and their impact on off-payroll working
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