When an employee engaged in an assignment with an agency receives PAYE payments from an umbrella company, they are employed by the umbrella company. They do not have an employment contract with the agency or end client.

As the employer, Compass assumes the relevant responsibilities of the role and will report earnings and tax figures to HMRC, assist with statutory payments, and issue P45s.

All payroll, HR, and employment queries should be directed to Compass.

Timesheet-related queries are typically dealt with by the agency, so we advise workers to contact their agencies with these queries rather than Compass.