GCA Framework Calculator — PEO
Weekly cost to the School across PAYE in-house, umbrella and PEO engagement models, with contractor take-home on tax code 1257L, a fixed agency margin and the 1% GCA framework rebate.
This week's assignment
Employment costs basis
Time worked
Start from
Rates (enter any that apply)
Both on qualifying earnings. Employer 8% / employee 0% lifts take-home; the employer cost sits inside the umbrella rate.
Employment costs (actual, per assignment)
Auto-enrolment: age 22 to State Pension age, earning over £192/week; workers may opt out.
Only for employers with an annual pay bill over £3 million.
Agency margin
Incorrect password.
Columns:
PAYE In-House Rate plus actual employment costs
Gross pay £0.00
Actual18.5%
▸ Employment costs (actual)£0.00£0.00
Employer's NI (15% above threshold)£0.00£0.00
Employer's pension (3% of qualifying earnings)£0.00£0.00
Apprenticeship levy (0.5%)£0.00£0.00
PAYE costStaff cost
Total pay cost£0.00£0.00
School saving (vs blanket 18.5%)£0.00
Agency margin£0.00£0.00
Cost to the School£0.00£0.00
Contractor take-home · 1257L
Gross pay£0.00
Income tax£0.00
Employee NI£0.00
Employee pension£0.00
Take-home per week£0.00
Umbrella All-inclusive rate
Umbrella invoice £0.00
Employment costs incl. employer's NI, employer's pension & apprenticeship levyIncluded
Total pay cost£0.00
Payroll margin (umbrella's weekly margin)£0.00
Agency margin£0.00
Cost to the School£0.00
Contractor take-home · 1257L
Assignment income£0.00
Employment costs incl. ER NI, pension & levy£0.00
Gross pay£0.00
Income tax£0.00
Employee NI£0.00
Employee pension (5%)£0.00
Take-home per week£0.00
PEO As PAYE, plus PEO uplift
Gross pay £0.00
Actual18.5%
▸ Employment costs (actual)£0.00£0.00
Employer's NI (15% above threshold)£0.00£0.00
Employer's pension (3% of qualifying earnings)£0.00£0.00
Apprenticeship levy (0.5%)£0.00£0.00
PEO uplift (0.4%)£0.00£0.00
Total pay cost£0.00£0.00
School saving (vs blanket 18.5%)£0.00
Agency margin£0.00£0.00
Cost to the School£0.00£0.00
Contractor take-home · 1257L
Gross pay£0.00
Income tax£0.00
Employee NI£0.00
Employee pension£0.00
Take-home per week£0.00
Weekly agency marginAgency margin per dayInvoice to the SchoolDaily cost to the SchoolGCA rebate (1% of supplier charges)Margin retained after rebate
PAYE In-House£0.00£0.00£0.00£0.00£0.00£0.00
Umbrella£0.00£0.00£0.00£0.00£0.00£0.00
PEO£0.00£0.00£0.00£0.00£0.00£0.00
Daily Cost to OUTSOURCE to PEO = £0.00
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People Group Services · People Group House, Three Horseshoes Walk, Warminster BA12 9BT · 0345 034 1530 · hello@peoplegroupservices.com · peoplegroupservices.com
PAYE and PEO rates are gross and inclusive of holiday pay — in line with RM6376 guidance, accrued holiday pay in the education sector is included within candidate pay, as summarised in the worker's Key Information Document. Employment costs are charged at the actual statutory amounts for the assignment; RM6376 supplier guidance prohibits applying a blanket or standard 18.5% on-cost by default. They comprise employer's NI at 15% on gross earnings above the £5,000 secondary threshold (£96.15/week); employer's pension at 3% of qualifying earnings between £120 and £966.73 per week where the worker is auto-enrolled (eligibility: age 22 to State Pension age, earning over £192/week; workers may opt out — use the toggle to reflect this); and the apprenticeship levy at 0.5% of gross where the employer's annual pay bill exceeds £3 million (toggle off for smaller employers). The umbrella rate is all-inclusive: the employment costs shown — employer's NI, employer's pension, the apprenticeship levy and the umbrella's processing costs — are all met from within the charge rate, calculated at the actual statutory amounts with the thresholds above applied, and no second layer or separate mark-up for employment costs may be added on top; the cost of payrolling sits within the supplier fee. Gross pay is what remains of the invoice after those employment costs. The calculator works from either end: enter worker rates and build up to the School charge, or start from the School charge rate — the agency margin is deducted and the umbrella, PAYE and PEO rates are worked back so all three cost the School exactly the entered charge. Rate matching works in both directions on the same actual-cost basis: matching take-home or cost to the School can set the umbrella rate from the PAYE (or PEO) rate, or set the PAYE (or PEO) rate from the umbrella rate. The PEO uplift (default 0.4%) is paid to the PEO provider out of the agency margin — the School's cost matches the PAYE calculation, and the PEO margin retained is reduced by the uplift; it does not affect the contractor's take-home. The Control view compares the actual charge with the old blanket 18.5% to show the School's saving. Take-home is calculated on tax code 1257L on a standard weekly basis — personal allowance £241.73/week, income tax at 20%/40%/45%, employee NI at 8% between £242 and £967 per week and 2% above — with no student loan or other deductions and no personal allowance taper. Where the pension applies, auto-enrolment requires a minimum of 8% of qualifying earnings in total: under the standard split the employer pays 3% and the employee 5%, with the employee's contribution deducted as 4% net of basic-rate tax relief — the government grosses it up by 1% to the full 5% (relief at source). PAYE and PEO take-home therefore shows an employee pension deduction of 4% of qualifying earnings. The umbrella pension basis is selectable: the same 3%+5% split, or employer 8% with no employee contribution — if the employer pays the full 8%, the employee pays nothing, which lifts take-home; the employer contribution is funded inside the umbrella rate. The agency margin is a fixed amount per day or per hour and is the same across all models; under GCA framework RM6376 the daily supplier fee is capped by role (from £32 for admin and clerical up to £55 for senior leadership, £45 for teachers). The rebate shown is 1% of the Supplier's charges: under RM6376 the framework Supplier is the recruitment business or MSP contracting with the School, so fees belonging to third parties in the chain that are not framework suppliers — the umbrella company's weekly margin and the PEO provider's uplift — are netted off the invoice before the 1% is applied. The RM6376 management charge is invoiced monthly by GCA from the supplier's MI return and excludes VAT — confirm the exact percentage and what it applies to against your Framework Award Form. The apprenticeship levy applies to employers with an annual pay bill over £3 million. Figures are indicative for a single week and do not account for VAT.
The fee caps, transparency rules and rebate mechanism described here are set out in the framework documentation: GCA framework RM6376 — Supply Teachers and Education Recruitment (agreement page with the buyer guide, framework schedules and fee cap details).
The fee caps, transparency rules and rebate mechanism described here are set out in the framework documentation: GCA framework RM6376 — Supply Teachers and Education Recruitment (agreement page with the buyer guide, framework schedules and fee cap details).