No. The legislation will not force the PSC to pay salary at any time. It will require a calculation of tax and NICs to be done on 5 April. If the PSC has already paid enough salary to the worker during the year, no further tax or NICs will be payable on 5 April.
Nothing in the legislation will prevent a PSC from paying money to the
worker or others in the form of dividends, or retaining cash in the company.
It will simply mean that an extra payment of PAYE tax and NICs will be calculated
on 5 April. To calculate that payment an amount of salary will be deemed
to have been paid on that date, whether or not any payment is actually made.
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