Frequently Asked Questions

FCSA accreditation shows an umbrella provider meets defined compliance, financial resilience and governance standards. Working with accredited partners reduces risk and gives agencies clearer evidence for PSL decision-making. Read more: How to find a compliant umbrella company (and what to avoid)

Liability can sit across the supply chain, which means agencies, umbrella companies and sometimes end clients may be pursued for unpaid tax. Effective due diligence and documented PSL processes are essential.

Look for third-party accreditation, transparent payslip auditing, real-time reporting and proof of secure payroll processes. Request SafeRec or similar audit evidence and check financial resilience. Learn more in our Ultimate Guide.

Start by mapping suppliers, verifying accreditations, requesting audit logs, and setting minimum contractual controls. Use a standard checklist, run a prioritised supplier review and update your PSL governance. Read more: What to expect in 2026 and what to do now

The 2026 legislation introduces tax rules that increase supply-chain liability for unpaid PAYE and National Insurance. It raises the standard for due diligence and requires agencies to demonstrate robust controls when selecting umbrella partners. Read more: Umbrella legislation: what to expect in 2026 and what to do now

For more information download our The Ultimate Guide to Umbrella Legislation Changes

Sapphire provides audited payroll services, transparent payslips, real-time reporting via SafeRec and proven onboarding processes that form clear due-diligence evidence for PSLs. We support PSL audits and advisor-ready documentation. Switching umbrella partners without the pain

Simply stick with us, and provided you’re still a Sapphire customer when your friend hits the qualifying criteria, the reward will be yours.

Once they’re part of the Sapphire team, your referrals will benefit from Sapphires award-winning service, and our employee ownership benefits. They’ll also be able to access rewards for referrals too.

As soon as your friend meets the qualifying period of four payrolls, or for limited companies, when the first Direct Debit is taken.

You get an extra £75 in your wage when referring an umbrella employee, two free weeks of payroll services for a self-employed referral, and a £200 Amazon voucher for a limited company referral.

The number that you receive from HMRC when you register as a contractor or subcontractor is known as your Construction Industry Scheme registration number. This is different from the validation number that contractors receive from HMRC when they validate a subcontractor.

You can claim a repayment of your Construction Industry Scheme (CIS) deductions if you’re a limited company subcontractor, or an agent of a limited company, if you’ve paid too much tax or National Insurance.