The JSL readiness scorecard
Are you ready for Joint & Several Liability?
complete in
5 minutes!
From 6 April 2026, new UK legislation will introduce Joint and Several Liability (JSL) for unpaid Pay As You Earn (PAYE) tax and National Insurance Contributions (NICs) within labour supply chains that involve umbrella companies. It means that HRMC can pursue other parties – specifically recruitment agencies and end clients – for 100% of the unpaid PAYE or NICs, if the umbrella company fails to pay.
The aim is to remove non-compliant operators from the supply chain.
Importantly, acting in good faith will not protect your business from being held liable for unpaid tax. Even if you are unaware that your umbrella has underpaid the relevant PAYE or NICs, HMRC can find you liable for the full amount.
What can you do to protect your business?
Due
diligence
and supported over 250,000 employees with our comprehensive solutions.
Work only with a
compliant umbrella
With Parasol you will benefit from seamless payroll and contractor support to improve efficiency.
Check your exposure with
our JSL rediness scorecard
Parasol ensures full compliance with employment and tax regulations, minimising the risk for agencies and their clients.