Employed, paid properly, every deduction shown.

What umbrella employment is

When you work through an umbrella company, the umbrella company becomes your employer. Your recruitment agency finds you the assignment and pays Kingsley Crest an agreed rate for your work. We then employ you under a contract of employment, run your pay through PAYE and pay you, with income tax and National Insurance deducted before the money reaches you.

Because you are our employee, you get the rights that come with employment: holiday pay, statutory sick pay, and statutory maternity, paternity and adoption pay when you qualify.

Who it suits

• Temporary and contract workers placed by a recruitment agency.
• Workers on several short assignments who want one employer and one payslip.
• Agencies who want their temporary workers employed and paid compliantly without running the employment themselves.

Umbrella employment is not always the best route. If an agency wants to employ its temporary workers directly, or a worker is staying with one client long term, PAYE payroll may suit better. Our comparison page explains the differences.

How you get paid

1. Your agency places youBefore you agree terms, your agency gives you a Key Information Document showing how you will be paid through Kingsley Crest.
2. You join Kingsley CrestWe check your identity and right to work, agree your contract of employment and set you up on payroll.
3. You work and your hours are confirmedYour timesheet is approved and your agency pays us the assignment rate for those hours.
4. We run payrollWe take our margin and the employer costs, then work out your gross pay, tax, National Insurance and any other deductions.
5. You are paid, with a full payslipYour payslip shows every figure, from the assignment income down to your take-home pay.

Assignment rate and gross taxable pay are different

This is the part most people find confusing. The assignment rate is what your agency pays for your work. It has to cover the costs of employing you before your own pay is worked out. Your gross taxable pay is what is left, and that is what tax and National Insurance are calculated on.

2026/27 rates, pension opted out, no student loan. Your figures depend on your tax code, pension and other deductions. Try the umbrella calculator.

What comes out of your pay

Employment costs (from the assignment income)

• Our margin: £20 a week on Umbrella Standard or £22.50 on Umbrella Platinum, only in weeks you work. Your agency may have a preferential rate with us.
• Employer National Insurance: 15% of your pay above £96 a week (2026/27).
• Employer pension contributions: if you are enrolled in the workplace pension.

Your deductions (from gross pay)

• Income Tax under PAYE, based on your tax code.
• Employee National Insurance: 8% between £242 and £967 a week, 2% above.
• Pension contributions if you are enrolled, and student loan repayments if you have a loan.

Holiday pay

As an employee you are entitled to 5.6 weeks of paid holiday a year, including bank holidays, pro rata if you work part of the year. Holiday pay is funded from the assignment rate, so it forms part of your gross pay. Your Key Information Document and contract explain exactly how your holiday pay is handled.

Pension

If you are aged 22 or over and earn more than £10,000 a year (£192 a week), we must enrol you into our workplace pension. Both you and Kingsley Crest then contribute. You can choose to opt out. Our calculator shows pay with the pension opted out for simplicity; ask us for a personalised illustration that includes it.

Standard or Platinum

Choose the package that suits you. Platinum adds KC Rewards+ for £2.50 a week more.

Fees are charged only in weeks you work. Your agency may have a preferential rate with us. Benefits that carry their own extra cost, such as private dental cover, are not included.

What a compliant umbrella company should do

• Show the assignment income, the margin, every employer cost and every deduction on your payslip.
• Pay all your earnings through PAYE. HMRC warns against umbrella schemes that pay part of your pay as a loan, an advance or a "bonus" outside PAYE to boost take-home pay.
• Give you a contract of employment and pay holiday pay and statutory pay correctly.
• Let your agency verify payslips. Ours can be checked through veriPAYE.

For recruitment agencies

Since 6 April 2026, HMRC can recover unpaid PAYE from the agency if an umbrella company in its supply chain fails to pay it. Choosing an independently accredited, transparent provider is one of the most practical ways to manage that risk. Read our April 2026 legislation hub or see how we work with agencies.