JSL explained
What Joint and Several Liability means in practice for agencies and umbrella companies.
What is JSL?
Joint and Several Liability (JSL) in the context of agency labour refers to situations where more than one party in the supply chain can be held liable for certain obligations (for example unpaid tax). This can affect agencies that place workers through umbrella companies. Regulations and enforcement have developed in this area; agencies need to carry out due diligence and may seek assurance from umbrella providers.
We do not provide legal advice. Our role is to operate compliantly and to supply agencies with information and documentation that support their due diligence. We are committed to audit trails, transparent processes, and materials that help agencies assess and manage supply chain risk.