Joint & Several Liability Legislation: What the April 2026 Umbrella Company Changes Mean for Clients

From April 2026, new legislation is being introduced that will significantly change how employment tax risk is managed when umbrella companies are used within labour supply chains. This reform, known as Joint & Several Liability (JSL), is designed to address non-compliance in the umbrella market and ensure that PAYE and National Insurance contributions are correctly deducted and paid to HMRC. At Scantec, we welcome these changes and believe they reinforce the importance of robust compliance and transparency across all contingent labour arrangements.