Off-payroll arrangements are those where individuals, either self-employed or acting through a personal service company, are paid gross by the employer.
Trefniadau oddi ar y gyflogres yw'r rhai lle caiff unigolion, naill ai rhai hunangyflogedig neu rhai sy’n gweithredu drwy gwmni gwasanaeth personol, eu talu'n gros gan y cyflogwr.