As Joint and Several Liability (JSL) changes are coming into effect in April 2026, it's likely that further requirements for Customers is needed to help them monitor and track the Umbrella companies they work with are remaining compliant. As this legislation can create a financial risk to Customers if an Umbrella company is non-compliant, there may be a requirement from Customers to understand what their potential exposure may be.
We have therefore developed a feature that will split your monthly P32 report down by workers you have paid from that customer each tax month.
To create the P32 by Customer please go to Payroll - Reports - P32 by Customer.
In this screen you can select the tax year and he Customer (you have the option to select more than one Customer) to generate the data.
The report will give you payroll data per tax month. Please note this will not include payrolls ran without invoice, statutory payment, or app levy.
If a worker has been paid with more than one Customer, their figures will not be included, and they will have a view icon next to their name that will advise you of this. These workers will be omitted from either Customer download for now to limit any complaints from Customers where they are unaware the worker is also working for another Customer.
You can export the report from this screen and is available to view in Report Download History. In Download History, we are also showing the search criteria used in the action column.
We will also be looking to create a Customer portal by February which will allow them to login and download this information as well as access worker payslips and RTI submissions (including IR marks) – more information on this will follow in our February release notes!