The government proposes to define umbrella companies and bring them within the regulation of the Employment Agency Standards Inspectorate (which will then pass to the Fair Work Agency when established).
Implementation Status
- Consultation expected autumn 2025
- Expected in force 2026
- It is expected that the shift of responsibility to account for PAYE/NICs for umbrella company employees from the umbrella company to the agency/end-client will take effect from April 2026.
- In detail
Please read our latest updates from the workforce solutions team and speak to your usual Osborne Clarke contact to understand the impact for your working model.
