Compliance Questionnaires

Do you engage with umbrella companies? What compliance questions should you be asking your umbrella? What should compliance questionnaires cover?

Have done your due diligence on the companies you engage with? All Umbrella Companies Are Equal look at the questions recruiters need to be asking in order to ensure that their due diligence checks cover all aspects of compliance.


Recruiter Compliance Questionnaire for Umbrella Companies

Is worker’s entire income subject to PAYE taxes?

Is any portion of the contract value paid to the worker using any mechanism other than PAYE?

At any point, is the money that is collected from a recruitment agency/client moved to a bank account outside the UK?

Can you confirm that all payments to workers are made from a UK bank account?

Can you confirm that your registered address and trading address are both within the UK?

Do you have a DOTAS number?

Can you confirm that contributions for Income Tax and National Insurance are paid to HMRC monthly and reported via Real Time Information (RTI)?

Can you confirm that Class 1 National Insurance Contributions will be deducted from the employee and that you will pay Employers National Insurance contributions to HMRC?

Can you confirm that the worker’s salary, calculated after deduction of your margin, is at least National Minimum Wage?

Can you confirm that the worker will be engaged under a Contract of Employment?

Can you confirm that you pay Statutory Payments to the worker and that these payments are not as a result of previously having made deductions from the workers’ earnings?

Can you confirm that holiday pay is paid to the workers when they take holiday and is not ‘rolled up’ in their weekly/monthly payments?

Can you confirm that your Contract of Employment ensures that you have a financial obligation to the worker throughout the duration of their employment, not just when they are on assignment?

Can you confirm that any payments made by you, to the worker, when they are not on assignment have not been previously deducted from the workers’ earnings?

Do you have a dispensation issued by HMRC? If so what was the date of issue?

Can you confirm that you do not allow travel, subsistence and accommodation expenses unless you first receive written confirmation from the worker that they intend to work on more than one assignment whilst in your employment?

Can you confirm that you do not allow travel, subsistence and accommodation expenses once a worker has given notice and has only been on a single assignment?

Do you pay any expenses for which the worker is not obliged to obtain receipts?

Can you confirm what percentage of expense claims are audited on a monthly basis?

Can you confirm that you have audit processes that verify when a worker has been at the same site for a period of 24 months or more, whether in your employment or previously?

Can you confirm that all travel and subsistence expenses are disallowed when a worker has been, or knows that they will be, at the same site for more than 24 months?

Can you confirm that you have processes in place for testing the validity of mileage claims?

Do you allow workers to claim tax relief on capital items such as laptops?

Can you confirm whether you have passed your staging date for Pensions Auto-enrolment?

Can you confirm that you offer no inducement to your workers to opt-out of Pensions Auto-enrolment?

Do you have a minimum term of employment?

What is the notice period for termination of employment?

Can you confirm that workers are engaged by you under a signed Contract of Employment before commencing their first assignment?

Can you confirm that you provide assignment details to workers, including salary, location, hours of work, start and end dates and specification before they commence each assignment?

Can you confirm that you carry out Right to Work checks on all employees including face to face or videolink meetings?

Do you ask for confirmation from recruiters that your employees will have the same access to facilities at a client’s site as permanent staff members?

Do you offer rewards or incentives to recruitment consultants?

Do you have a DUNS Number?

Do you have a Certificate of UK Tax Residence?