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Giant Group supports agencies on Joint and Several Liability
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From April 2026, the introduction of Joint & Several Liability (JSL) will significantly increase the compliance risk facing recruitment agencies and MSPs using umbrella companies. Under the new legislation, agencies and MSPs can become liable for unpaid PAYE and NIC where an umbrella company fails to meet its tax obligations. This makes robust due diligence, supply chain visibility and ongoing monitoring not just best practice, but essential.
At Giant, we have built our umbrella model specifically to address this new regulatory environment, combining independent verification, financial resilience and critically full operational transparency through our CompliancePro portal.
How Giant Group protects agencies from JSL risk
Protecting agencies from JSL risk
Giant operates a structured compliance framework aligned to the phased readiness approach required ahead of April 2026. This includes:
- Independent accreditation through FCSA.
- Independent payslip verification via SafeRec.
- Director and governance checks.
- Financial stability and liquidity assessments.
- Ongoing payroll reconciliation and compliance monitoring.
CompliancePro: Full payroll transparency and auditability
CompliancePro is Giant’s proprietary compliance and reporting portal, designed to give agencies and MSPs direct, ongoing visibility into umbrella payroll operations.
Through CompliancePro, partners can access:
- Monthly line-by-line payroll reconciliation reporting.
- Full payslip visibility.
- Independent payslip verification outcomes.
- HMRC PAYE payment evidence.
- Fit and proper person statements.
- Compliance dashboards and risk alerts.
- Population audits and umbrella usage reporting.
This level of transparency allows agencies to move from reliance-based compliance to evidence-based compliance. Rather than taking comfort from statements or certificates alone, agencies can review structured data and documentation demonstrating that:
All worker remuneration is treated fully as employment income.
- PAYE and NIC are calculated correctly.
- Payments are being made accurately and on time.
- Compliance controls are operating consistently month after month.
In a JSL environment, the ability to demonstrate this oversight is critical.
Independent verification and ongoing assurance
In addition to portal transparency, Giant provides:
- FCSA accreditation (independently audited).
- Independent payslip checking through SafeRec.
- Annual deep-dive due diligence reviews.
- Monthly compliance and financial checks.
- Continuous monitoring and risk alerting.
This ensures compliance is not a one-off event but an embedded, monitored process.
Ensuring full employment income treatment
All workers engaged through Giant are employed under compliant contracts, with remuneration processed entirely through PAYE. There are no disguised remuneration arrangements. Workers receive clear, itemised payslips detailing gross pay, employer costs, tax and NIC deductions.
Agencies can independently verify this through CompliancePro and SafeRec validation. This provides assurance that agency workers’ pay is fully compliant with employment and tax legislation.
Demonstrating PAYE and NIC payments to HMRC
Through CompliancePro, agencies can access documentation and reporting evidencing PAYE processes and payroll reconciliation. Combined with SafeRec’s independent verification, this creates a robust audit trail. We provide visibility of our HMRC PAYE portal to show all payments have been made and you can see this information for each tax month.
Financial stability and operational resilience
Financial strength has been identified as a key concern under the new framework.
With nearly 35 years of trading history, established governance structures and robust payroll infrastructure, Giant provides the scale, stability and financial resilience required to meet ongoing payroll and tax commitments.
Our compliance framework includes assessment of liquidity, payroll capacity and financial governance — not just at onboarding, but as part of ongoing monitoring. You can see our latest credit safe report and filed accounts via the CompliancePro portal with Giant having one of the strongest balance sheets in the market.
Looking ahead beyond April 2026
The upcoming reforms require agencies and MSPs to strengthen their PSL governance, enhance supply chain oversight and implement structured, ongoing compliance monitoring.
Giant supports every stage of that journey, from population audit and PSL validation to worker migration and ongoing assurance.
Most importantly, through CompliancePro, we provide the transparency and real-time visibility that agencies will need to evidence reasonable care and protect themselves under Joint & Several Liability.
Find out more about Giant Group
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