What is a Key Information Document (KID)?

The KID will help you (the worker) to understand the details of your arrangements/relationships between the employment business (recruitment agency) and any third parties or intermediaries (such as payroll companies).

• The name of the intermediary or umbrella company
• Who you will be under contract with (this is your employer)
• The type of contract you will be engaged under (PAYE/Umbrella PAYE/Self-Employed)
• Who will be responsible for paying you
• How often the intermediary or umbrella company will be paid and how often it will pay you
• Any business connection between the intermediary or umbrella company, the employment business, and the person responsible for paying you
• The expected or minimum assignment rate the employment business will pay the intermediary or umbrella company
• Deductions from the intermediary or umbrella company’s assignment rate required by law
• Any other deductions from the intermediary or umbrella company’s assignment rate
• The expected or minimum rate of pay to you
• Details of deductions from your pay required by law
• Details of any other costs or deductions from your pay, including amounts or how they are worked out
• Details of any fees for any goods or services that the employment business or any other person would charge you for
• Holiday entitlement and pay
• Additional benefits

The KID must have a representative example pay statement at the bottom that shows how deductions might affect your take-home pay. The figures used in it are only an example and may not reflect the actual pay you receive, but they must be reasonable estimates.

The KID should be no more than 2 sides of A4 when printed and should present the information clearly.

For more information on KID, please refer to information on GOV.UK :

https://www.gov.uk/guidance/key-information-document-guidance-for-agency-workers-paid-through-umbrella-companies