So there are 2 issues with this. The first is that the contractor isn't evading any tax, maybe the client are, but then you should go after the client right? N

So there are 2 issues with this. The first is that the contractor isn't evading any tax, maybe the client are, but then you should go after the client right? Not just hit the contractor even harder... The second is whether you should include NI in you calculations. My default might be yes, but given contractors (and clients) get none of the benefits of paying NI (no state pension, no sick pay, no covid payments!), is that actually fair? I personally think the issue here is that we've decided to tax payments from capital (dividends etc) at a much lower rate than those from labour. But it's actually not trivial to decide whether a payment is from labour or capital. So now we're trying to "equalise" them to make it fair between employees and contractors. But unless we're prepared to equalise all other treatment of contractors (make us permanent, give us maternity leave, covid payments etc) we're not actually making anything fair. I don't actually want to be an employee. But if we're making that illegal, that's that, but then I'm owed 101 benefits and ir35 is strangely silent on those...