A PAYE Umbrella is a payment method commonly used by recruitment agencies for temporary and contract workers.

PAYE (Pay As You Earn) is the UK’s system for collecting Income Tax and National Insurance. Under our PAYE Umbrella service, Top Line Management UK Limited processes your payroll in full compliance with HM Revenue & Customs (HMRC) legislation.

Your pay is calculated from the assignment rate provided by your recruitment agency. Before your net wages are paid, the following deductions may apply:

• Umbrella margin (weekly administration fee)
• Employer’s National Insurance Contributions
• Employer’s Workplace Pension Contributions (where applicable)
• PAYE Income Tax
• Employee’s National Insurance Contributions
• Employee’s Workplace Pension Contributions (where applicable)

Our PAYE Umbrella Service Includes

• Weekly or monthly payroll processing
• Electronic payslips
• P45 and P60 documentation
• Workplace pension administration (where applicable)
• Holiday pay administration (where applicable)
• Dedicated payroll support

Our aim is to ensure you are paid accurately, on time, and in full compliance with UK payroll legislation.