Introduction
Core are proud to be offering Core Joint Employment (CJE,) a fully compliant Joint Employment model for workers and agencies.
Using Core Joint Employment enables us to work together with your business to offer a confusion free payroll solution in which we jointly employ workers with your agency, allowing us to benefit from Vat Notice 700/34. Our Joint Employment model is fully accredited by leading industry standard Professional Passport making us fully compliant.
With you we will jointly employ your workers and fulfil all the PAYE payroll obligations. We do this via a partnership arrangement, and this allows us to look after you, your business and your workers.
HMRC’s view is clear and unambiguous: umbrellas do not qualify for the VAT concession. Any umbrella company that tries to tell you otherwise is potentially exposing your recruitment business to unnecessary risk, as well as demonstrating a lack of technical knowledge in an area where compliance is key. This is because the umbrella company is too far removed from the supply chain to be considered as VAT exempt.
- Cost effective alternative to umbrella structure
- Clear division of employer responsibilities
- PAYE simplicity for workers
- Fully complaint payroll functions






