Payroll Compliance Authority (PCA)

The newly-formed Payroll Compliance Authority (PCA) is a not-for-profit organisation established in 2023 to provide a benchmark by which to identify compliant payroll companies operating within the assignment-based contractor supply chain. Commonly referred to as 'umbrella' companies, these businesses typically utilise a variety of payroll models to calculate the take-home pay of workers whilst also adopting the position of their employer. The PCA will strive to ensure that all these payroll models are administered in accordance with all employment legislation and taxation guidelines via a forensic assurance audit of a company's organisational structure, internal processes and financial procedures independently conducted by one of the 'big four' accountancy firms. Upon successful passing of the audit, payroll companies will be eligible to promote their business under the PCA imprimatur and align themselves with the aspirations, values and culture of the PCA.