Contract 4A - Terms with an umbrella company
MS WordV4, January 2026
Use this contract if you supply temporary workers who are employed by an umbrella company. The umbrella company must manage all worker rights and deductions of tax and national insurance. Temps working through umbrellas can opt out of the Conduct Regulations - this contract covers both non-opted out and opted out situations.
This was updated in December 2023 to reflect the amendments to the Working Time Regulations 1998 which came into effect on 1 January 2024. Additional updates were made to reflect the 2023-2024 Finance Bill, which introduced updates to the Off-payroll rules which are due to take effect on 6 April 2024. Further information can be found on our Frequently Asked Questions on the Amendments to the Working Time Regulations 1998 and our Legal Update on the Upcoming Legal Changes Introduced in the 2023 Autumn Statement.
This contract has been updated in January 2026 to reflect the introduction of of joint and several liability for unpaid PAYE liability for umbrella workers across supply chains involving umbrella companies under the new Chapter 11 ITEPA 2003. This is due to come into force in April 2026.
Other contracts
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Use this with client contract 3A (the client is not exempt from the off-payroll rules) or contract 3B (the client is exempt from the off-payroll rules)
