Independent assurance that payroll is calculated correctly and that statutory liabilities are paid correctly
From April 2026, Umbrella companies and employment agencies will operate under tougher statutory expectations and heightened scrutiny. Payroll is the centre of that risk.
Compliance Passport's Payroll Compliance services are designed to provide objective, evidence-led assurance that:
This is delivered as part of our independent third-party Audit approach, aligned to core legal requirements including:
We verify that payroll calculations are consistent with contractual terms and statutory requirements.
Holiday pay is a persistent failure point in the Umbrella market. Our comprehensive checks include:
We evaluate whether payroll reporting and controls are robust and evidenced.
Where applicable, we review VATable supplies and invoicing flows.
We confirm the payroll models you operate (PAYE Umbrella, variations, sector-specific practices) and map checks to your processes and risk profile.
We perform structured testing across payroll documentation and payroll outputs, designed to confirm policy/contract intent and payroll execution in practice.
You receive a clear Report that sets out what is compliant, what needs improvement (and why), corrective actions, and evidence requirements for re-certification.
Confirmation that industry standard Payroll software is used with latest payroll legislation and ongoing updates.
A documented Payroll Compliance assessment suitable for agency due diligence.
Clear pass/fail outcomes by topic area (PAYE, NI, holiday pay, etc.).
A corrective action plan where gaps are found.
Practical guidance to strengthen payroll controls and reduce downstream risk.
The ability to evidence independent certification as part of your Compliance Passport Certification.
Providing external assurance, not self-attestation. True independent verification of your payroll compliance.
Focus on the areas that create the most exposure: PAYE operation, NMW, holiday pay, and statutory employment rights.
Designed for a market moving into statutory enforcement and increased supply-chain scrutiny.
If you would like to understand what Payroll Compliance services will apply to your operating model and what evidence you will need from April 2026 onward, speak to our team.
