The JSL readiness scorecard

Assess your risk exposure ahead of the new legislation coming into force on 6 April 2026.

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How to use the scorecard

How to use
the scorecard

Each of the following requirements is an important element of due diligence to ensure your umbrella is operating in compliance with HMRC guidance.

Each requirement is assessed for its level of risk to your organisation:

1.  Minor risk

2.  Major risk

3.  Critical risk

Answer:

'Yes', where you have processes or documentation in place.

'No', where you don’t.

'Unsure', if you're unconfident that the requirement applies to your organisation.

'N/A', where the requirement does not apply to your organisation.

Area of risk/requirement

*All questions must be answered before you submit your scorecard.

1.
Understanding & Mapping your supply Chain
Have you identified ALL umbrella companies in your supply chain?
Answer 1.1
Are there any connected Parties?
Answer 1.2
If there are multiple agencies in the chain are there any overseas intermediaries that may affect liability allocation?
Answer 1.3
Have you documented the contractual relationships between all parties in the supply chain?
Answer 1.4
In each circumstance, have you been identified which two parties will be jointly liable?
Answer 1.5
2.
Umbrella identity, status and controls
For each of the below have you checked that the:
Registered name/number, directors & PSCs verified
Answer 2.1
PAYE & Accounts Office references verified and match RTI
Answer 2.2
VAT registration verified; no flat-rate/split anomalies
Answer 2.3
UK business bank in umbrella’s own name only
Answer 2.4
Are there multiple PAYE Reference Numbers?
Answer 2.5
3.
Worker treatment and statutory compliance
Employment contract issued pre-payment; rates transparent
Answer 3.1
Holiday pay disclosed and shown on payslip (no ‘vanishing pot’)
Answer 3.2
National Minimum Wage safeguarded each pay period after all deductions
Answer 3.3
Auto-enrolment operated correctly; opt-out evidence retained
Answer 3.4
AWR parity checks completed at 12 weeks (where relevant)
Answer 3.5
Key Information Document reconciles to payslips
Answer 3.6
Expenses policy reviewed and confident expenses will be processed correctly
Answer 3.7
4.
Payroll operation and evidence
RTI (FPS/EPS) filed on time and matches payslips

Info Icon Included in reports from SafeRec/other recognised payslip audit checking tools.

Answer 4.1
P32 reconciles to HMRC account; payment proofs retained
Answer 4.2
Gross-to-net includes only statutory items + disclosed margin
Answer 4.3
No disguised remuneration/expenses/loans reducing taxable pay
Answer 4.4
Starters/leavers processed correctly; coding notices actioned
Answer 4.5
5.
Funds flow and commercial terms
Funds flow documented end-to-end; no direct worker payments by agency/client
Answer 5.1
Single VAT invoice for labour; no split or net-of-tax remittances
Answer 5.2
Contracts: audit rights, suspension, JSL warranties/indemnities
Answer 5.3
Liability owner under April 2026 PAYE rules confirmed; contracts align
Answer 5.4
6.
Governance, monitoring and assurance
All umbrella companies are using SafeRec or Veripaye
Answer 6.1
All to provide monthly assurance information (to include credit status, balance sheet etc)
Answer 6.2
Internal responsibility for reviewing umbrella documentation confirmed
Answer 6.3
Quartly board report on supply chain findings, any remediation and PSL changes in place
Answer 6.4
JSL insurance reviewed and in place for 6th April
Answer 6.5
7.
Additional considerations
Team understands JSL scope and that rules apply from 6 Apr 2026 to existing, as well as new chains
Answer 7.1
Understands ‘purported umbrella’ concept
Answer 7.2
Understands IR35/deemed employment is separate regime
Answer 7.3
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Disclaimer:

The Parasol JSL Checker is provided as a general informational tool to assist with compliance checks. The results generated by this tool are based on predefined criteria and should not be relied upon as a substitute for professional judgment. They do not constitute legal advice, nor do they create any attorney-client relationship. Users are strongly advised to seek guidance from a qualified legal professional for advice tailored to their specific circumstances or to ensure compliance with applicable laws and regulations.

By using this tool, you acknowledge and agree that neither Parasol nor its affiliates shall be liable for any loss, damage, or consequences arising from reliance on the results provided. All decisions and actions taken based on the tool’s output remain the sole responsibility of the user.