Are freelancers on Upwork supposed to take care of their own PAYE (income taxes etc) themselves?

[#1]

Or is Upwork handling some sort of payroll with tax deductions etc?

[#2]

Hi Serge, 

Thank you for reaching out to us. I would like to clarify that we’re required to comply with the tax laws of the countries where we do business, including collecting taxes and remitting them. Which means to send the money we collect from you to the tax authority of the government that requires the tax.

You may want to check this helpful article to see more info about specific countries. We also strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.