UK staffing · Joint & several liability · April 2026

Umbrella PAYE liability,
managed in one place

From 6 April 2026, UK recruitment agencies face joint and several liability for umbrella PAYE failures. JSLReady tracks your checklist, PSL register, document vault, and payslip audit trail in a single compliance workspace.

Joint and several liability applies from 6 April 2026

Legislation in Finance Bill 2025–26 makes the agency that supplies workers to the end client jointly and severally liable for PAYE and Class 1 NIC where an umbrella sits in the chain. You may still use umbrellas for payroll — but you cannot outsource the underlying obligation. Ongoing PSL monitoring and evidence retention are essential.

Modules included

JSL readiness checklist

Ten due-diligence items sourced from GOV.UK umbrella reform guidance. Track status, assign notes, and measure completion by category.

PSL and umbrella register

Maintain your Preferred Supplier List with risk level, last review date, and payslip audit cadence. Flag off-PSL routing before placement.

Document vault

Store due-diligence packs, PSL policies, and payslip samples with category tags. Export-ready for audit requests.

Payslip review log

Record sample payslip reviews, flag anomalies, and retain a remediation trail. Evidence of active monitoring, not tick-box compliance.

Readiness report

Generate a printable PDF summary: readiness score, open findings, PSL status, and checklist state for board or auditor review.

Multi-agency workspaces

Switch between agency clients from one account. Each workspace holds independent checklist, PSL, vault, and payslip data.

How it works

1

Complete the checklist

Ten items covering governance, PSL maintenance, due diligence, monitoring, worker communications, audit trail, and escalation.

2

Maintain your PSL register

Log every umbrella provider with risk level and payslip audit status. Identify off-PSL routing before it becomes a liability event.

3

Export the readiness report

Print or save a PDF covering readiness score, open findings, PSL summary, and checklist state for internal review.

Try the workspace

No sign-in required. Sample agency data loads by default and can be reset at any time.

Open workspace