Payroll transparency for recruitment agencies
See the evidence behind every umbrella payroll
Greater supply chain liability means recruitment agencies need more than reassurance that PAYE and National Insurance have been handled correctly. You need evidence.
Sapphire’s Payroll Transparency Portal gives your agency direct access to payroll records, RTI submission evidence and HMRC payment confirmations, creating a clear audit trail across your Sapphire umbrella supply chain.
What you can see in the Payroll Transparency Portal
Monthly PAYE and NIC liabilities
Access monthly P32 information showing the PAYE and National Insurance liabilities generated through payroll, giving your agency a clear view of the amounts due to HMRC.
RTI submission evidence
View evidence of Real Time Information submissions, including the associated IR Marks, so you have a record of payroll information submitted to HMRC.
HMRC payment confirmation
Access supporting evidence showing payments made to HMRC, helping you verify that liabilities haven’t simply been calculated but have been paid.
Contractor payslips
View and download contractor payslips by tax month and agency, giving your team greater visibility when reviewing payroll or responding to queries.
Monthly compliance evidence
Receive regular confirmation alongside your P32 information and supporting payment evidence, rather than having to request documentation every time you carry out a supplier review.
One accessible audit trail
Bring payroll information and supporting evidence together in one place, making it easier to carry out due diligence, respond to client questions and maintain records across your umbrella supply chain.
Greater payroll liability demands greater visibility
From April 2026, recruitment agencies face joint and several liability for certain unpaid PAYE and National Insurance in their umbrella supply chain.
Knowing your umbrella provider is accredited matters in that change, but agencies increasingly need ongoing evidence of what happens after contractors are paid.
Sapphire gives you visibility from payroll calculation through to HMRC payment, helping you strengthen your due diligence and evidence your supply chain controls.
Contractor payroll backed by established compliance
There is an important distinction between being told payroll is compliant and being able to see the evidence behind it. Sapphire combines portal visibility with independent compliance controls, giving agencies multiple layers of assurance across their contractor payroll.
Sapphire is a trusted, compliance-first partner. Alex is always on hand, respectful of our preferred ways of working and quick to resolve queries and payment issues. As umbrella legislation changes, their audit-ready approach and clear, timely communication give us and our contractors real confidence.
Sophie Anderson, Associate Director, Venn Group
I have worked with Sapphire for a number of years and have consistently found their service and attention to detail in account management to be exceptional. Marcus, in particular, stands out — he resolves any issues quickly and, no matter how busy he is, always takes the time to personally speak with customers and clients. That level of dedication goes a long way. I would highly recommend Sapphire.
Jim Fleming, Director, Buildforce Solutions
I’ve worked with Sapphire for years and brought the relationship over to my own agency. They register temps quickly, keep us updated throughout and make sure they’re paid reliably each week. Any issues are resolved swiftly, allowing me to focus on placing temps with complete confidence. Jake’s guidance was also invaluable when launching my business, and the whole team consistently goes the extra mile. I see Sapphire as an extension of my accounts department and couldn’t recommend them highly enough.
Luke Lysandrou, Director, LLC Recruitment
We’ve worked with Sapphire for over a year and have found them an excellent company to deal with. The Quartz system is easy to use, but what really stands out is their proactive customer support and willingness to listen, adapt and accommodate the specific requirements of our business. Ray, Shauna and the wider team are responsive, practical and genuinely great people to work with. I’d have no hesitation in recommending them.
Steve Gearing, Managing Director, Gearing Recruitment Solutions
Umbrella compliance insights for recruitment agencies
Keep up with the legislation, compliance requirements and supply chain changes affecting contractor recruitment.
Financial stability: a critical element of compliance
Navigating what’s next: what today’s compliance panel means for agencies and MSPs
How to switch umbrella providers without risking payday
Five questions to ask before switching umbrella
Why Umbrella Payroll Doesn’t Work Everywhere
Key Indicators of Transparency
The PSL checklist: governing umbrella partners under JSL
One partner beyond contractor payroll
Contractor payroll is one part of the infrastructure behind a recruitment business. As part of Sapphire, your agency can also access global workforce solutions, operational technology and specialist recruitment accounting and financial intelligence.
Global Workforce
EOR, AOR and international workforce solutions for placements across global markets.
Operational Technology
Quartz technology for timesheets, Pay & Bill, invoicing, integrations and contractor workflows.
Accounting & Intelligence
Recruitment accounting, financial intelligence, benchmarking, tax and advisory support.
Trusted by agencies
Trusted by 500+ recruitment agencies, with eight years of FCSA accreditation and an Excellent Trustpilot rating from 5,000+ reviews.
Frequently asked questions
What is payroll transparency in the context of umbrella employment?
Payroll transparency means giving recruitment agencies direct, verifiable visibility into what their umbrella provider has paid to HMRC on behalf of their contractors. This goes beyond receiving a summary, including proof of RTI submission, HMRC payment confirmations and downloadable records for each tax month. For agencies managing contractor supply chains, that level of documented evidence is what turns a verbal assurance into a verifiable audit trail.
How does Sapphire's Payroll Transparency Portal work?
Sapphire’s Payroll Transparency Portal gives agencies direct access to a live dashboard showing PAYE and NIC liabilities across all umbrella contractors they place. Through the portal, built in partnership with My Digital, you can view and download monthly P32 summaries, proof of RTI submission, IR Marks and HMRC payment confirmations for each tax month. You can also filter and download individual contractor payslips by tax month and agency. Monthly confirmation emails accompany the dashboard, providing a copy of the P32 and evidence that payment has cleared on HMRC’s system.
Why does payroll auditing matter for recruitment agencies right now?
As of April 2026, agencies carry joint and several liability for unpaid PAYE and NICs if an umbrella partner fails to operate compliantly. That means your exposure isn’t limited to your own processes, now extending to every provider on your PSL. Payroll auditing gives you the documented proof that tax obligations have been met, reducing your risk and giving you the evidence base you need if your compliance is ever challenged.
How does Sapphire use SafeRec for payroll compliance?
SafeRec provides real-time payroll auditing, independently verifying each payroll run as it happens rather than after the fact. For every payroll processed, SafeRec generates an IR Mark – a unique, software-generated code that acts as a digital fingerprint for each tax submission – confirming that the figures submitted to HMRC match what contractors were paid. Sapphire secured SafeRec accreditation in 2025, adding an independently validated layer of assurance on top of its eight consecutive years of FCSA accreditation.
What payroll information can my agency access through the portal?
Through the portal, you can access:
- A monthly P32 summary showing PAYE and NIC liabilities across all your umbrella contractors
- Proof of RTI submission and IR Marks directly from HMRC
- Downloadable HMRC payment confirmations for each tax month
- Individual contractor payslips, filtered by tax month and agency
In addition, you’ll receive monthly confirmation emails containing a copy of the P32 and evidence that the full payment has cleared on HMRC’s system.
How does greater payroll visibility help my agency stay compliant following the April 2026 legislation?
The April 2026 joint and several liability rules mean you need more than confidence in your umbrella partner – you need proof. Sapphire’s Payroll Transparency Portal gives you a documented audit trail showing that PAYE and NICs have been correctly calculated, submitted and paid for every contractor on your books. That evidence protects your agency if liability is ever questioned, supports your PSL reviews with verifiable data and means you’re not relying on assurances that can’t be independently checked.
