People Group Services Limited Company Number: 11570329

Real-Time Payroll Data Transparency Policy

Policy Statement

People Group Services Ltd (“PGS”) is committed to delivering full, real-time payroll transparency across all services, ensuring that all stakeholders — including workers, recruitment agencies, Managed Service Providers (MSPs), and end clients — have clear, accurate, and verifiable visibility of payroll calculations, statutory deductions, and payments made to HM Revenue & Customs (HMRC).

This policy supports PGS’s principle of “Compliance Without Compromise” and is designed to mitigate financial, operational, and regulatory risk, including obligations arising under Joint and Several Liability (JSL) provisions.

Purpose

The purpose of this policy is to:

• Ensure complete visibility of payroll data at all stages of processing
• Provide real-time validation of PAYE calculations against HMRC systems
• Enable stakeholders to verify liabilities and payments independently
• Support agencies and MSPs in mitigating JSL exposure
• Maintain a fully auditable payroll environment
• Promote trust through open, accessible, and accurate reporting

Scope

This policy applies to:

• All payroll services operated by PGS, including:
  • Umbrella employment
  • Joint Employment (PEO model)
  • PAYE and outsourced payroll services
• All stakeholders including:
  • Employees and workers
  • Recruitment agencies
  • MSPs and end clients
  • Internal payroll and compliance teams

Core Transparency Principles

PGS operates under the following key principles:

Real-Time Data Availability

All payroll data is made available via the PGS digital portal in real time or near real time, including payslips, calculations, and reporting outputs.

HMRC-Aligned Verification

All PAYE calculations, including Income Tax and National Insurance Contributions (NICs), are validated against HMRC’s own systems and methodologies, ensuring accuracy “to the penny.”

End-to-End Visibility

Stakeholders can track:

• Gross pay to net pay calculations
• Employer and employee deductions
• Apprenticeship Levy (where applicable)
• Payment flows from assignment rate through to net pay

Payment Confirmation Transparency

PGS provides visibility of payments made to HMRC, including access to real-time PAYE account data where available.

Granular Reporting

Payroll data can be analysed at multiple levels:

• Individual worker
• Recruitment agency
• MSP
• Entire payroll population

Auditability

All payroll processes are supported by:

• Time-stamped records
• Digital audit trails
• Historical reporting archives

Key Transparency Features

PGS provides the following capabilities to support this policy:

Real-Time Payslip Access

• Payslips available instantly upon payroll completion
• Full breakdown of all earnings and deductions

HMRC Payslip Validation

• Each payslip is verified against HMRC calculation standards
• Independent validation accessible via the portal

RTI (Real Time Information) Reporting Visibility

• Full RTI submissions available for review
• Drill-down functionality by:
  • Worker
  • Agency
  • Period

HMRC PAYE Account Visibility

• Access to PAYE account data showing:
  • Amounts due
  • Payments made
  • Current liabilities

Assignment-Level Reconciliation

• Clear mapping from:
  • Assignment rate
  • Deductions
  • Net pay outcome

Key Information Documents (KIDs)

• KIDs issued and stored per assignment and payslip
• Ensuring compliance with Agency Standards Inspectorate requirements

Data Accuracy and Integrity

PGS ensures that:

• All payroll calculations are processed using HMRC-compliant systems
• Data is subject to internal validation controls and automated checks
• Discrepancies are identified and resolved promptly
• Any adjustments are clearly recorded and communicated

Access and Permissions

• Access to payroll data is controlled via secure, role-based permissions
• Agencies and MSPs can only view data relevant to their supply chain
• Workers have full access to their own payroll records
• Multi-factor authentication (MFA) is implemented where appropriate

Data Protection and Security

PGS operates in full compliance with UK GDPR and the Data Protection Act 2018:

• All payroll data is encrypted in transit and at rest
• Access is logged and monitored
• Regular security audits are conducted
• Cyber Essentials Plus accreditation is maintained

Joint and Several Liability (JSL) Support

This policy directly supports stakeholders in mitigating JSL risk by:

• Providing evidence of correct PAYE calculations
• Demonstrating real-time visibility of liabilities
• Confirming payments to HMRC
• Delivering transparent audit trails for due diligence

Responsibilities

Payroll Team

• Ensure accuracy and timely processing of payroll
• Maintain transparency of all calculations and outputs

Compliance Team

• Monitor adherence to this policy
• Conduct periodic audits and reviews

IT and Systems Team

• Maintain secure, reliable, and real-time access to data
• Ensure system integrity and uptime

Clients and Agencies

• Engage with the portal and transparency tools provided
• Review data regularly as part of their compliance obligations

Monitoring and Review

• This policy is reviewed annually or in response to:
  • Legislative changes
  • HMRC guidance updates
  • Operational or system enhancements

Breach of Policy

Any breach of this policy may result in:

• Internal investigation
• Corrective action
• Potential reporting to relevant authorities where required

Declaration

This Policy is approved by the Board of Directors of: People Group Services Limited Company Number: 11570329

Last updated: 25th March 2026