Core Joint Employment (PAYE)

Our Joint Employment model is VAT exempt and allows us and a recruitment company to jointly employ a contractor with PAYE applied to all their taxable earnings.

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HMRC VAT guidance confirms that where genuine joint employment exists then the cost of employment can be treated as a disbursement for VAT purposes. This structure works well in zero rated industries i.e., agencies operating within the healthcare sector.

  • Vat exempt which is a cash flow advantage for agencies
  • Gross-to-Net Calculations
  • Tax & NO Paid at source
  • Compliant Payslips
  • Any day faster payment
  • Dual branded payslips for workers peace of mind

Payroll Bureau

If your business needs to outsource their payroll department, we have a fully accredited payroll bureau.

All workers are engaged on a PAYE basis. Our in-house experts can manage the process entirely or assist your teams on an ad-hoc basis.

  • Emergency relief cover available via our payroll team
  • Reduced costs
  • Time saving
  • Compliant
  • Compliant payslips
  • Exper team
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Core ACS are fully accredited through Professional Passport, the industry recognised standard of compliance.


Our umbrella service allows you the traditional employment rights everybody should be able to benefit from whilst being a flexible and modern solution for contractors to move from assignment to assignment whilst remaining employed by one company.


We understand the importance of offering an effective and efficient service, we operate faster payments as standard and our contractors are signed up on the same day using our e-sign up process.


We treat your money as if it was our own, you will deal with one point of contact at Core regarding your financial affairs.

At every Core there is a seed that starts the journey

Contact us below or fill out the form and we will be in touch as soon as we can.