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Published: 6-Oct-26 | By PayStream
Are we about to see the first real test of JSL?
From 6 April 2026, the Joint and Several Liability (JSL) rules changed the risk profile for recruitment agencies using umbrella companies.
By way of a reminder, under the legislation, where an umbrella company doesn't correctly operate tax, HM Revenue & Customs (HMRC) can recover the resulting liabilities – including unpaid Pay As you Earn (PAYE) and employee and employer National Insurance contributions (NICs) - from the recruitment agency with the contract to supply the worker to the end client.
Where there's no agency in the chain, the liability can instead sit with the end client.
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