Joint and Several Liability (JSL) JSL Regulation Changes
Understanding the April 2026 JSL Rules and What This Means for Recruiters
The new Joint and Several Liability (JSL) rules are coming. From 6th April 2026, how PAYE and NICs risk is handled across umbrella company supply chains is going to affect more companies. Should an umbrella provider fail to pay the correct tax, HMRC may be able to recover the amount from recruitment agencies themselves or even the end client.
The new PAYE compliance rules impact everyone in the supply chain. With an estimated £500 million lost to disguised remuneration schemes, HMRC is keen to crack down on non-compliance and tax avoidance within umbrella supply chains. This means who you pick for your PSL matters.
The new PAYE compliance rules impact everyone in the supply chain. With an estimated £500 million lost to disguised remuneration schemes, HMRC is keen to crack down on non-compliance and tax avoidance within umbrella supply chains. This means who you pick for your PSL matters.
Get ahead of the umbrella regulation changes coming 6th April with our explanatory white paper.
Our JSL white paper explains what’s changing, including who is exposed and what practical steps recruiters can take now to reduce the risks to their agencies.
Download Omnia's JSL Whitepaper
Get ahead of the umbrella regulation changes coming 6th April.