# UMBRELLA COMPANY CONTRACT
Date: 1 October 2031
Parties: Harbour Umbrella Services Limited, Lewis Okafor and Redbrook Infrastructure plc
## 1. Purpose and parties
Harbour Umbrella Services Limited employs Lewis Okafor under an overarching contract of employment and supplies his services to Redbrook Infrastructure plc through Beacon Talent Solutions Limited. Lewis will work as a Software Test Lead on Redbrook's project RB-77 at 14 King William Street, London EC4N 6HL, with two remote days normally permitted each week.
## 2. Facts, scope and terms
The assignment starts on 6 October 2031 and is expected to run to 31 March 2032, for 37.5 hours each week at an assignment rate of £575 per day. Redbrook has determined the engagement is inside IR35 for off-payroll purposes. Lewis remains Harbour's employee, and Redbrook controls deliverables and site safety without becoming his employer.
## 3. Process and responsibilities
For each approved day, Beacon pays Harbour the agreed assignment income. Harbour first accounts transparently for employer National Insurance at 15% (the rate applying from April 2025), the 0.5% apprenticeship levy and its fixed margin of £22 per week, then calculates Lewis's gross salary. PAYE income tax and employee National Insurance are deducted from salary; a worked illustration for 5 days is attached as Schedule 1.
## 4. Evidence, records and safeguards
Because 14 King William Street is Lewis's fixed regular workplace, the Reading-to-London rail journey from his home is ordinary commuting: Harbour will not reimburse it and will not treat it as tax-free business travel. Travel between temporary workplaces, and overnight accommodation approved in advance where HMRC rules permit, may be reimbursed on receipts submitted within 30 days; any amount HMRC treats as taxable will be processed through payroll. Fines and other prohibited costs are excluded.
## 5. Review, escalation and outcome
Harbour will pay at least the National Minimum Wage for all hours worked, operate payroll monthly on the 28th, provide payslips, assess Statutory Sick Pay and maintain employer's liability insurance. Lewis must submit timesheets by Monday noon, follow lawful client instructions, protect confidential information, complete training and report unsafe work; Redbrook must approve hours or explain a refusal promptly.
## 6. Reservations and practical protections
Either Harbour or Lewis may end the assignment on one week's written notice during the first month and four weeks thereafter, subject to any longer notice lawfully required by the employment contract. Redbrook may request removal for a documented safety, conduct or capability reason, but Harbour will investigate fairly and consider another assignment; termination of the client supply chain does not erase accrued pay or holiday.
## 7. England and Wales law and completion
This completed fictional agreement is dated 1 October 2031 and governed by England and Wales law. The parties will comply with the Agency Workers Regulations 2010, including equal treatment after 12 weeks where applicable, and the Employment Rights Act 1996. It is not a promise of continuous work, a disguised self-employed arrangement or authority to vary tax deductions, and signed copies go to all three parties.