Types of contract opportunities


Return to Contractors

You can contract with KPMG in one of the below ways. Which one is relevant for you depends on your role, the project you’re working on or your own personal situation. 


The IR35 legislation comes into force on 6 April 2021. A determination will be conducted by our specialist in-house team prior to a role being advertised, to ensure we can provide you the most accurate information.

PAYE (Pay As You Earn)

As a PAYE Contractor you are covered under the Agency Worker Regulations, and entitled to statutory benefits such as holiday and statutory sick pay. Contracting in this method, our contract provider will handle your tax, NI, and other deductions on your behalf.

Personal Service Companies (PSC/Ltd)

From 6 April 2021, this will only be available for roles deemed 'Outside' of IR35. The relationship is between our contract supplier and your PSC/Ltd. Rates are paid directly to your PSC/Ltd and you are responsible for all necessary tax, NI, and other deductions.

Umbrella Companies

Umbrella companies are an alternative to PAYE for roles inside of IR35. You can sign up with an Umbrella company from our preferred list. Rates will be paid to the Umbrella company, who will handle your tax, NI, and other deductions on your behalf. Different Umbrella companies offer different terms and fees for their services.


Find out more about being a Contractor at KPMG, and being part of KPMG Flex.

KPMG Flex for Legal

Explore KPMG Flex for Legal, where we connect high-calibre lawyers with exciting career opportunities.


Take a read through our Frequently Asked Questions to find out more about contracting with KPMG Flex.

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