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Delta Umbrella

Key Information Document - Umbrella

This document sets out key information about your relationship with us and the umbrella company used in your engagement, including details about pay, holiday entitlement and other benefits.

The Employment Agency Standards (EAS) Inspectorate is the government authority responsible for the enforcement of certain agency worker rights. You can raise a concern with them directly on 020 4566 5333 or through the Acas helpline on 0300 123 1100, Monday to Friday, 8am to 6pm.

GENERAL INFORMATION

Name of employment business:

Dutton Recruitment Ltd

Name of umbrella company:

Delta Pay Ltd

Type of contract you will be engaged under:

Contract of Employment

If engaged under a contract of service or apprenticeship, the name of your employer:

 

Delta Pay Ltd

 

If engaged under a contract for services, the name of the person responsible for engaging & paying you:

 

N/A

How often you will be paid:

Weekly in arrears (unless otherwise agreed)

Nature of any connection between the umbrella company, the employment business and the person responsible for paying you:

 

It is confirmed there is no business connection between any parties in the supply chain
 

UMBRELLA COMPANY PAY INFORMATION

You will be engaged by the umbrella company. They will issue to you the terms and conditions upon which you will carry out the works.  The umbrella company is responsible for any payments due to you.

All of the payment details including any deductions relevant to the umbrella company and to you are listed below.

The minimum rate of remuneration expected to be paid by the Employment Business to the umbrella company in respect of the services provided (the “Fee”):

At least the National Minimum Wage

The intervals at which the Fee will be paid to the work seeker:

Weekly (unless otherwise agreed)

Any costs and deductions that the umbrella company must make from the Fee as required by law:

Employer’s NIC (deductible under the application of s44 Income Tax (Earnings and Pensions) Act 2003)

Any other costs that the umbrella company may deduct from the Fee:

Margin, e.g., £23.00 per week

Employer’s Pension Contribution (if applicable)

Apprenticeship Levy (if applicable)

Employer’s Pension Contribution (if applicable)
 

YOUR PAYMENT INFORMATION

The minimum rate of pay expected to be paid by the umbrella company to you:

At least the National Minimum Wage

The intervals at which the minimum rate of pay will be paid to you:

Weekly in arrears (unless otherwise agreed)

The nature of any costs and deductions that the umbrella company must make from the minimum rate of pay as required by law:

Income Tax and Employee’s NIC (deductible under the application of s44 Income Tax (Earnings and Pensions) Act 2003

Student / Postgraduate Loan Deductions

Attachment of Earnings Orders

The nature of any other costs that the umbrella company may deduct from the minimum rate of pay:

Employee’s Pension Contributions (if applicable)

The nature of any fees for services or goods that may be charged to you:

None

Details of any annual holiday entitlement and to any entitlement to payment in respect of the same:

Minimum statutory entitlement of 5.6 weeks pro rata (or as otherwise agreed)

EXAMPLE PAY

The illustration below is based on 35 hours at £15.00 per hour with a weekly payroll processing fee of £22.00 per work period and is based on a standard week 1 tax code of 1257L.  For this illustration it has been assumed that apprenticeship levy and pension contributions are not applicable.

Intermediary or umbrella fees

Worker fees

Example gross rate of pay to the umbrella company from us:

£15.00 x 35 hours = £525.00

Deductions from the umbrella company income required by law:

Employer’s NIC = £45.13

(£525.00 - £23.00 (Margin) - £175.00 (NI Threshold) x 13.8%)

Any other deductions or costs taken from umbrella company income:

£23.00 Margin

Example rate of pay to you:

£456.87

Deductions from your pay required by law:

Income Tax = £42.97

(£456.87 - £242.00 (Threshold) x 20%)

Employee’s NIC = £17.19

(£456.87 - £242.00 (NI Threshold) x 8%)

Any other deductions or costs taken from your pay:

None

Any fees for goods or services:

None

Example net take home pay:

£525.00 - £45.13 - £23.00 - £42.97 - £17.19 = £396.71