Umbrella PAYE chain exposure for UK agencies, 2026-27

The PAYE and NIC an umbrella chain can push onto your agency, worked out in the browser

Workers you supply through umbrella companies workers Assignment rate you pay the umbrella, per worker, per week GBP Umbrella margin retained, per worker, per week GBP Weeks of pay in scope since 6 April 2026 weeks Share of PAYE and NIC the umbrella fails to remit percent Paybill over 3000000, so apprenticeship levy applies Date you are reviewing the chain (YYYY-MM-DD)

Taxable gross pay the rate actually funds, per worker, per week	—	GBP
PAYE, employee NIC, employer NIC and levy due, per worker, per week	—	GBP
PAYE and NIC the chain must remit to HMRC over the weeks in scope	—	GBP
Joint and several exposure your agency can be pursued for	—	GBP
HMRC late payment interest on that exposure	—	GBP
Total exposure including interest	—	GBP
Days the transfer of PAYE responsibility has been live	—	days

Joint and several exposure
Turns an assignment rate into the PAYE, employee NIC, employer NIC and levy that must reach HMRC, then shows the share your agency can be pursued for.

Assignment rate gross-down
Separates the umbrella margin and employer costs from taxable gross pay, the step agencies get wrong when they treat the assignment rate as pay.

HMRC interest clock
Adds late payment interest at 7.75 percent, the rate in force from 9 January 2026, across the days since the transfer of responsibility on 6 April 2026.

Chain export to CSV (paid)
Writes every figure and the inputs behind it to a CSV you can keep in your due diligence file. Asks for a licence key.

Quarterly re-check alarm (paid)
Sets a browser alarm to re-run the same chain each quarter, because the Bank of England base rate moves the HMRC interest rate. Asks for a licence key.

Open full tool → getreadystack.com