ONS use of temporary workers and umbrella companies

FOI reference: FOI-2025-3084

You asked

I am writing to request the following information regarding your organisation's use of temporary workers and umbrella companies.

Current Practice

1. Do you currently hire temporary workers?

2. Are you directly engaging with umbrella companies or outsourced payroll services for the payment of temporary workers? If yes, please answer and ignore Questions 6-9.

3. Do you have a selection or compliance requirement that umbrella companies must meet before engaging with your organisation? If yes, please provide details.

4. Are umbrella companies required to hold specific accreditations or memberships (e.g., FCSA, Professional Passport)?

5. Is there a formal procurement process for selecting umbrella companies?

If yes, please provide relevant policy documentation or a summary of the process.

If no to Question 2, please answer from Question 6 onwards:

6. Are umbrella companies used as part of your supply chain?

If yes, please answer the below questions:

7. Where umbrella companies are used in the supply chain, do you mandate which umbrella companies can be used? If yes, please provide details.

8. Are umbrella companies required to hold specific accreditations or memberships (e.g., FCSA, Professional Passport)?

Risk, Oversight & Complaints

9. Do you undertake any audits or reviews of umbrella companies used by your organisation? If yes, please provide details.

10. Do you have a policy or process relating to the use of umbrella companies for off-payroll (IR35) engagements? If yes, please provide a copy or summary.

11.  Please provide a report showing all temporary worker spend for your organisation, broken down for the last three financial years.

12. Please provide a report showing the number of temporary workers in your organisation, broken down for the last three financial years.

Future Planning

13. What due diligence processes and contractual safeguards will you implement for any future use of umbrella companies, to manage the upcoming joint and several liability for PAYE and NIC that comes into effect from 6 April 2026 under the draft Finance Bill 2025--26? If yes, please provide details.

We said

Thank you for your request.

Please find the answers to your questions below.

1. Yes
2. No, we do not directly engage with any umbrella company or outsourced payroll service for the payment of temporary workers.
3. N/A
4. N/A
5. N/A
6. Yes
7. No
8. This is managed by suppliers on our behalf in line with legislation.
9. No
10. No
11. Please see associated download.
12. Please see associated download.
13. We are currently considering our position and options with regards to future use of umbrella companies in the event draft legislation is implemented.