Understanding the Upcoming Umbrella Company Legislation and Joint & Several Liability​​On 6 April 2026, new rules under the Finance Bill 2025-26, introduced through the Income Tax (Earnings and Pensions) Act 2003, will come into force, changing how responsibility for PAYE and National Insurance Contributions (NICs) is shared across labour supply chains. The legislation introduces joint and several liability, meaning that liability for unpaid tax can extend beyond the umbrella company to include recruitment agencies and, in some cases, end clients.​Implications for Agencies and ClientsWhile the legislation aims to raise standards and reduce non-compliance across the umbrella market, it represents a significant change in risk allocation. HMRC will have discretion to pursue any party in the chain, whether the umbrella, agency, or client, for unpaid PAYE and NICs. This creates a strong incentive for all parties to maintain oversight and ensure compliance throughout the supply chain.The position for clients is also important, as liability can extend to an end client if the umbrella company is engaged directly, or where the umbrella is engaged through a connected person. This might include a parent company, subsidiary, or another entity with shared ownership or control. In other words, liability may arise even where the contractual structure appears at first glance to sit elsewhere in the chain.​Ganymede’s ApproachAs an FCSA Recruiter Partner, Ganymede is working closely with its umbrella supply chain to maintain transparency and oversight. The focus is on due diligence, compliance monitoring, and collaboration across the supply chain to strengthen accountability. These measures are designed to ensure that all parties in the chain operate in line with the new legislation, helping to safeguard both Ganymede and our clients from potential exposure under the joint and several liability rules.​We have also sought the perspective of the FCSA to reflect the wider industry approach. Deb Murphy, Head of Operations at the FCSA, said:“Joint and several liability makes one thing absolutely clear, every link in the supply chain needs to be confident in who they are working with and how compliance is being managed.Using accredited providers is more important than ever, and FCSA Accreditation gives agencies and clients independent assurance that the umbrellas they engage meet the highest standards. In addition, tools like veriPAYE and Diligence Hub add an extra layer of transparency, allowing agencies to evidence payslip compliance, review financial stability, and maintain clear oversight. Strong partnerships, open communication, and consistently checking the basics will make all the difference as the new rules come into force.”This reinforces the importance of awareness across the supply chain and careful preparation ahead of the new legislation.​More information on the draft legislation can be found here.

​​The Winter 2025 edition of Safety First, Ganymede’s quarterly safety newsletter is now available to read.​In this edition we focus on:​Spotlight on Safety Lessons LearntProtecting Rail Workers from Industrial DiseasesClose callsNetwork Rail Life Saving RulesWinterisation: Be Prepared, Stay Safe​Key messagesSentinel Logbook - Quick guide to the new processDeclaration of Secondary EmploymentSubcontractor Forum​Read the Winter 2025 Safety First Newsletter here​As always, we trust you will find the newsletter useful and engaging. If you have any questions or feedback after reading this edition of Safety First, please don't hesitate to get in touch using the form below.​​​

​Ganymede Proud to Support Never Mind The Gap 2025​At Ganymede, we are passionate about creating opportunities for people from all backgrounds to thrive in the rail industry. As a leading provider of labour and recruitment services within the rail sector, we believe in the power of diversity and know that women can make a significant impact in shaping the future of rail. That is why we are proud to support Never Mind The Gap 2025, an inspiring initiative designed to attract more women into the industry. Together with our partners Women in Rail, Alstom, London North Eastern Railway, Network Rail and Northern we are helping to create pathways into rail for women from all walks of life. ​What is Never Mind The Gap 2025? Taking place from Monday 13 to Friday 17 October 2025, the programme offers women the chance to experience what it is really like to work in rail. Through work placements with leading organisations, participants will gain valuable insight into the sector and see first hand just how rewarding a career in rail can be. Never Mind The Gap is open to women from all walks of life, whether you have been made redundant, taken a career break, or are simply looking for a fresh start. This is a unique opportunity to build confidence, explore transferrable skills, and discover how you can make a real impact in one of the UK’s most vital industries. ​Why Ganymede Supports Never Mind The Gap At Ganymede, diversity and Corporate Social Responsibility are core values. We are committed to building a more inclusive workplace by engaging with communities and working alongside partners across the rail industry, from consultancies to train operators. Through Never Mind The Gap we can actively promote inclusivity and highlight the opportunities available in rail to those who may not have previously considered it. ​When and Where Locations: Newcastle | Leeds | Derby Dates: 13 to 17 October 2025 Click here to apply ​Building a More Inclusive Future Together with our partners we are working to close the gender gap and ensure the rail industry continues to grow with diverse talent at its heart. ​Participant Testimonial​A past participant from 2024, Serena Woodcock, shared her experience:"I joined this programme after being a stay-at-home mum for 10 years. I was eager to get back to work, but anxious that the gap in employment would be a barrier. This course has been invaluable to me; it has provided me with the confidence to progress in my job searches and has me looking forward to a potential career in rail."