Hal-hal penting yang dapat diambil
- Purpose: An umbrella company is an intermediary firm, common in the U.K. It employs temporary workers or independent contractors and manages their payroll and administrative tasks. The umbrella company invoices the end client, deducts a fee, and then pays the worker.
- Pros: Contractors gain employment rights and simplified tax handling. Hiring companies reduce their administrative and compliance burdens.
- Cons: The umbrella model is region-specific and not scalable for global hiring. It also includes risks like noncompliant tax schemes and a lack of transparency in fees.
- EOR vs. umbrella company: A global EOR handles all aspects of employment. It offers secure, scalable, and compliant global hiring.
- A global alternative: G-P helps companies of all sizes hire full-time employees and contractors in 180+ countries, managing the full worker lifecycle.
Perusahaan payung adalah cara populer untuk melibatkan kontraktor terampil tanpa perlu merekrut mereka secara langsung atau mengatur proses pembayaran tambahan. Meskipun demikian, model ini memiliki keterbatasan dan risiko, terutama untuk perusahaan global. Panduan ini menjelaskan cara kerja perusahaan payung, manfaat dan keterbatasannya, serta bagaimana mereka dibandingkan dengan perusahaan pemberi kerja (EOR).
Apa arti "perusahaan payung"?
Perusahaan payung adalah bisnis perantara yang mempekerjakan pekerja yang bertindak sebagai kontraktor independen untuk perusahaan klien. Para kontraktor ini bekerja pada penugasan sementara, jangka waktu tertentu, untuk berbagai klien akhir. Perusahaan payung menangani semua pembayaran, pajak, dan tugas administratif para kontraktor.
Sebagai gantinya, perusahaan payung mengenakan biaya, yang disebut margin, yang mereka potong dari tarif kontrak.
Sementara kontraktor menyelesaikan pekerjaan yang ditugaskan untuk klien akhir, perusahaan payung secara legal mempekerjakan mereka. Perusahaan payung menandatangani kontrak dengan kontraktor dan kontrak lainnya dengan agen perekrutan atau klien akhir. Perusahaan payung memproses pembayaran, memotong pajak yang benar, dan membayar kontraktor. Ini menghemat waktu dan tenaga administrasi bagi pihak lain.
Perusahaan payung beroperasi di Inggris. Model ini tidak umum di yurisdiksi lain, meskipun model serupa ada di beberapa negara.
Apa fungsi perusahaan payung (umbrella company)?
Kontraktor dapat mulai bekerja dengan perusahaan payung dengan mengikuti langkah-langkah berikut:
- Signup: The contractor signs a formal contract of employment with the umbrella company, making them its legal employee. This contract gives the worker employment rights, like holiday pay, sick pay, and pension contributions.
- Client engagement: The umbrella company signs a business-to-business contract with a recruitment agency or the end client. This contract outlines the contractor's assignment, deliverables, and payment terms.
- Work: The contractor carries out their assignment, tracking both hours and deliverables.
- Timesheet submission: At the end of each payment period, the end client approves their timesheet. The contractor then submits their approved timesheets to the umbrella firm.
- Invoicing: Using the approved timesheet, the umbrella company invoices the recruitment agency or end client the full rate for the contractor's work.
- Payroll processing: Once the end client pays the invoice, the umbrella company processes payroll. It deducts all necessary employer costs, including National Insurance contributions, the Apprenticeship Levy, and a fee.
- Payment: After deducting all employer costs, the remaining amount becomes the contractor's gross pay. From this, the umbrella company deducts pay-as-you-earn (PAYE) tax and employee National Insurance contributions. The final amount is the contractor's net pay.
Manfaat menggunakan perusahaan payung (umbrella company)
Di Inggris, model payung menawarkan manfaat bagi kontraktor independen maupun perusahaan yang mempekerjakan mereka. Untuk kontraktor, keuntungannya meliputi:
- Convenience: Contractors don't need to set up and manage their own limited company, handle invoicing, chase payments, or file tax returns. Instead, they do their work, submit a timesheet, and get paid.
- Employment rights: As employees of the umbrella company, contractors are entitled to rights that are unavailable to sole traders. Some of these rights include statutory sick pay, maternity or paternity pay, and holiday pay.
- Continuous employment: Working through one umbrella company across end-client assignments creates a continuous employment history. This can help when applying for credit, as it shows a stable income history that could otherwise be difficult to prove.
Bagi klien akhir dan agen perekrutan, manfaatnya meliputi:
- Less admin work: The umbrella company takes on all payroll and HR duties for the contractor. This means the hiring company doesn't have to calculate taxes or manage other HR tasks.
- Easy compliance: The model helps reduce the risk of worker misclassification. This is valuable in the U.K., where IR35 legislation imposes strict rules on determining a contractor's tax status. By making the contractor an employee, the umbrella company takes responsibility for PAYE, reducing the risk of penalties for the end client. An umbrella company is sometimes called a PAYE umbrella, because it supports PAYE tax compliance.
Risiko menggunakan perusahaan payung (umbrella company)
Terlepas dari manfaatnya, model payung memiliki risiko bagi kontraktor:
- Lack of transparency: Some umbrella companies have complex fee structures that make it difficult to understand the true cost of working through them.
- Tax avoidance: The most severe risk is engaging with a noncompliant umbrella company that uses a tax avoidance scheme. These schemes are sometimes called disguised remuneration. It's when they promise unusually high take-home pay by paying a portion of the worker's salary as a tax-free "loan" or "grant" that's never meant to be repaid. These schemes are illegal in the U.K.. If caught, the umbrella company and contractor are both liable for all unpaid taxes and potential penalties.
- Reduced take-home pay: Even with the best umbrella companies, a contractor's net income may be lower than they expect. The funds the end client pays must cover all employment costs, including employee and employer deductions. These deductions happen before calculating the contractor's gross pay. This can reduce their net earnings compared to operating their own limited company.
- Limited control: Contractors rely on the umbrella company for payment. If it has poor processes or cash flow issues, payments can be late, wrong, or missed. While legal options exist in these cases, they're time-consuming to pursue.
Perusahaan payung di berbagai wilayah
Perusahaan payung bukanlah model global. Ini adalah solusi yang telah berkembang sebagai respons terhadap undang-undang pajak dan ketenagakerjaan di negara-negara tertentu — terutama Inggris. Berikut adalah gambaran perusahaan payung atau model serupa di berbagai wilayah:
- U.K.: The U.K. is the main market for umbrella companies. The model is a direct response to the IR35 off-payroll working rules. This legislation aims to identify "disguised employees" — contractors who work like full-time employees but use a limited company to pay less tax. If a contractor is found to be "inside IR35," they must pay taxes like an employee. A compliant umbrella company follows this rule by deducting PAYE taxes at the source.
- France: A similar model called portage salarial ("salary carrying") exists in France. This is a formal three-way relationship between a contractor, a portage company, and a client company. Like an umbrella company, the portage company employs the contractor and manages all administrative tasks. France has specific rules for minimum salaries, professional experience, and the types of assignments that are allowed for the portage model.
- U.S.: The U.S. employment landscape is strictly divided between W-2 employees and 1099 independent contractors. Unlike U.K. umbrella companies, these solutions don't convert contractors to employees. A professional employer organization (PEO) co-employs W-2 employees, while an agent of record (AOR) handles administrative tasks related to 1099 contractors. Both handle payments and compliance, but operate under different legal frameworks than umbrella companies.
- Global: Relying on region-specific solutions for global hiring is risky. Each country has its own laws, and a model that works in one location may not be compliant in another. An EOR addresses this challenge and provides one unified solution for compliant global employment for all worker types.
Perusahaan payung vs. Employer of Record
Mengetahui perbedaan antara perusahaan payung dan Employer of Record sangat penting untuk memilih model yang tepat untuk tujuan Anda:
- Scope: An umbrella company mainly manages payroll for independent contractors in the U.K. It handles timesheets, invoicing, and tax deductions. An EOR, on the other hand, is an end-to-end global employment solution. It becomes the legal employer for your global team members and manages the entire employee lifecycle. This includes generating a locally compliant employment contract and managing benefits and payroll. With an EOR like G-P, you have the flexibility to hire both employees and contractors with ease.
- Scalability: The umbrella model is a U.K.-centric solution. It isn't a scalable approach for a global company. An EOR is a global hiring solution. For example, G-P EOR lets you hire in 180+ countries through an AI-powered global employment platform.
- Worker type: Umbrella companies are designed for independent contractors working on fixed-term projects in the U.K. An EOR helps you hire full-time employees and contractors globally. This gives you the flexibility to manage your entire global workforce through one provider.
- Compliance: With an umbrella company, the hiring company still bears risks, especially if the umbrella provider is noncompliant. An EOR is responsible for adhering to all local labor and tax laws, minimizing the compliance risks for your business.
Sewa di mana saja dengan G-P
Untuk membangun tim global, Anda membutuhkan solusi yang lebih tangguh dan mudah diskalakan daripada perusahaan payung.
G-P menawarkan perekrutan global patuh untuk perusahaan dari semua ukuran. Produk ketenagakerjaan global kami yang terdepan di industri dan solusi Employer of Record memungkinkan Anda mempekerjakan talenta terbaik di 180+ negara, tanpa kerumitan hukum.
Dan jika Anda membutuhkan kontraktor untuk proyek khusus, G-P Kontraktor menyederhanakan perekrutan dan pembayaran kontraktor internasional di 190 negara dan lebih dari 130 mata uang.
Pesan demo untuk menemukan perekrutan global menjadi sederhana.
