Your umbrella payslip explained


What's Changed? 

We have designed a new payslip for employees of Brookson Solutions Limited, Brookson CIS Limited and Brookson Medical Care Services Limited- we took your feedback on board and endeavoured to simplify the payslip with concise terminology.

This guide is intended to assist you in understanding your payslip and how each item is calculated. In the interests of transparency, we have included all amounts received into Brookson, deductions we are required to make from these amounts received in order to comply with our legal obligations as your employer, as well as deductions we are obliged to make from your gross pay before sending payment to your nominated bank account.

There is also a page 2 to the payslip which will further break down hours worked and rate of pay – so will provide a comprehensive view of your pay from your employment.

To be clear, how we calculate your pay has not changed and is in line with HMRC legislation as usual.

An example of this document is shown below and is referenced to the guidance notes.


Your payslip is now broken down into three segments:

  1. Invoices paid to Brookson 
  2. Calculation of Employee Gross Pay
  3. Payslip (Funds paid to Employee)


This is a summary of invoices making up your payment in this period. For a full breakdown including hours worked and rates of pay please see page 2. Please note that this is not your gross pay - this is the amount paid to Brookson for services you have provided under your contract of Employment. 


Before calculating the gross pay, we need to calculate the Employer‘s statutory costs, Employer pension costs and Brookson company margin before calculating your salary. Such costs comprises the following: 

Employer Statutory Costs: This figure includes the Employer’s National Insurance and Apprenticeship Levy contributions which must be deducted and paid to HMRC.

Employer Pension: This amount is paid into your pension fund. 

Company Margin: This is the only amount retained by Brookson.


Year To date: This column shows your cumulative  gross pay details from Brookson, together with cumulative  Income tax and Employee’s National Insurance figures on payments received from Brookson. Income Tax and National Insurance are calculated in line with HMRC rules and these amounts are collected by Brookson and paid over to HMRC.

Employee Gross Pay (A): This is your gross pay amount after items listed in 2 above.

Earnings: This column shows the components of your gross pay for the pay period :

  • Minimum Wage payment: This is the minimum contractual payment made to you as an employee; it is made up of hours worked in the period x either the National Living Wage Rate or Minimum Wage rate (determined by your age).
  • Holiday Pay: This is the money due and paid to you for holidays in this pay period. This is not deducted and retained, but is a payment in advance of holiday leave being taken and means you are constantly up to date with the money you are entitled to for holiday pay. Holiday pay is calculated at 0.1207% x [ Minimum wage payment + your Additional Pay]. You should keep this amount to one side so it is available to you when you take holiday away from work, as you will not receive any further payments from Brookson whilst you take your annual leave entitlement.
  • Bonus: This is a discretionary bonus which we are paying you in addition to your National Living Wage and holiday pay.
  • Employee Gross Pay (A): This figure is made up of the above 3 elements.
  • Total Gross Pay This Period (B): This is your total gross pay for this pay period and is made up of Employee Gross Pay (A) plus any other payments due in the period if applicable (e.g. statutory payments such as SSP).
  • Deductions (C): These relate to deductions from your total gross pay this period and comprise tax,  employees NIC, student loan and employees’ pension deductions (as appropriate).
  • Net Pay (B-C): Total Gross Pay This Period minus Total Deductions.
  • Total Paid to Bank Account: This is the amount you will see credited to your bank account for this pay period.


Your Tax Code

This is provided to Brookson by HMRC. If you believe this to be incorrect, please contact HMRC directly on 0300 200 3300. Brookson are legally unable to change tax codes without instruction from HMRC.

Your tax code represents the amount of pay you can earn before you pay tax. It is generally based on your personal allowance. The standard personal allowance for 2018/19 is £11,850, which equates to a 1185L code. There may be reasons why your tax code is different, for example, you may have used your personal allowance against another employment.

Your NI letter is determined by your employee group. Category A is a standard category for all employees apart from NI letters which cover other age groups, who are above the pensionable age or under 21, for example. This section also shows you the total amount paid into your bank account for the period in question.

Minimum wage payment

This is the amount that we are obliged to pay you to ensure you receive the National Living Wage. This is calculated by multiplying the hours you have worked in the period (refer page 2) by the National Living Wage (or Minimum Wage rate if you are under 25).

The National Living Wage Rate for 2018/19 is £7.83, however, if you are under the age of 25, then different National Minimum Rates apply, depending on your age, rising from £3.70 to £7.38.

Holiday pay

This is essentially a payment in advance of the holiday pay and means that you are constantly up to date with the money you are entitled to for holiday pay. 

What is your entitlement? 

Employment Law states you are entitled to take 28 working days (or 5.6 weeks) of paid holiday in each holiday year. Brookson’s holiday year runs from 6th April to 5th April. Your entitlement is inclusive of your entitlement to public and statutory bank holidays recognised in England and Wales.
If you work variable hours your holiday entitlement will be calculated on a pro rata basis. If your employment commenced or terminates part way through the holiday year, your entitlement to holidays during that holiday year will be assessed on a pro rata basis. Unused holidays may not be carried forward into the next holiday year. It is your responsibility to ensure that you take your full holiday allowance throughout the year.

You must give Brookson as much notice as possible of your intention to take holidays, but no less than twice the amount of holiday time to be taken. It is also your responsibility to advise Brookson if a client or an intermediary agency refuses to allow you to take leave whilst you are on an assignment.

How is Holiday Pay calculated and paid?

You holiday pay is calculated based on the gross taxable pay you receive during your employment with Brookson. Your gross taxable pay consists of your employee basic pay and payable employee bonus.

The holiday allowance is calculated as follows:

5.6 weeks ÷ 46.4 weeks = 12.068% (note: 28 days = 5.6 weeks). This is the percentage of your gross taxable pay we include in your weekly pay. This is shown on your payslip as “Employee holiday pay”.

This is essentially a payment in advance of the holiday pay and means that you are constantly up to date with the money you are entitled to for holiday pay.

Pension costs

If you have elected to join the Brookson pension scheme, the employer’s contributions are recorded here. 

Further information in respect of pensions can be found in FAQS.

Reimbursed expenses

There are many rules around the tax treatment of expenses reimbursed by an employer and specific rules for employees working under an over-arching contract of employment.

Brookson want you to make informed decisions on the expenses you choose to claim for reimbursement. Our expenses processing systems have been designed to give you the peace of mind that expenses reimbursed to you as an employee of Brookson Solutions Limited qualify as tax free under tax law and HMRC guidelines. Furthermore, that any claim would be defensible in the event of a HMRC challenge at a later date.

As a result of this strategy, Brookson has adopted the following policies from 1st October 2018:

  • We will review your expense claims and provide advice as to which expenses can be reimbursed tax-free.
  • We will include only those expenses in your pay which are permitted (subject to a three day lead time for processing) and show them on your pay slip (this is limited to client reimbursable expenses incurred in the performance of your duties of employment).
  • We ask you to provide us with receipts for all claims before we process or provide advice in relation to a claim.

Upon receipt of your expenses claim, we will:

  • Confirm that a receipt is included for all amounts claimed, and that we can identify the nature of each item of the claim.
  • Input the details on our system.
  • Contact you for further information before processing the claim, if there are items about which we are uncertain (where receipts are missing, or which appear to not be tax-deductible).

Guidance in respect of the types of expenses that can be claimed can be found here.

Employer Statutory costs

Referred to as “Employer statutory costs" on your payslip, this is the amount of Employer costs, including National Insurance and levies which Brookson must pay based on your employee gross pay.

Company margin

This is the amount which is retained by Brookson to cover our costs and contribute to our profit. 

Get in touch

Please select your type of enquiry:

Brookson on Twitter