The PAYE and NIC an umbrella chain can push onto your agency, worked out in the browser
| 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 |
This page is the working piece. The full pack has everything below.
The PAYE and NIC an umbrella chain can push onto your agency, worked out in the browser
A UK chartered accountant charges 75 to 150 an hour (ACA, ACCA, CIMA rates, September 2026) to model one umbrella supply chain by hand.
Buy the full version — $60It takes the assignment rate you pay an umbrella company and works backwards to the taxable gross pay it really funds, then the PAYE, employee NIC, employer NIC and apprenticeship levy that must reach HMRC. It multiplies that across your chain and shows the joint and several exposure your agency carries, plus late payment interest.
UK recruitment agencies that supply workers through umbrella companies, and end clients who engage umbrella workers with no agency in the chain. Since 6 April 2026 the agency, or the end client where there is no agency, is the party responsible for PAYE on umbrella worker pay, so the exposure sits with them.
Ask a chatbot who owes the PAYE on an umbrella worker and it still answers that the umbrella company does, because that was true until 6 April 2026. Free payroll calculators start from gross pay. None of them gross an assignment rate down through the umbrella margin, employer NIC and the levy first.
Everything that produces a number is free and uncapped: all seven inputs, workers, assignment rate, umbrella margin, weeks in scope, shortfall share, levy flag and review date, and all seven outputs. The key unlocks a different axis, ownership and repeat: CSV export of the chain and a quarterly re-check alarm.
A UK chartered accountant charges 75 to 150 an hour at ACA, ACCA and CIMA rates quoted in September 2026, and a supply chain review is not a one hour job. The licence is 29 once. One week of unremitted PAYE on a 45 worker chain runs to five figures.
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