“Capita Education Resourcing partners with Key Portfolio, an Umbrella Company service. They will process your payroll and offer you employment benefits including a contract of employment, statutory rights and the ability to claim work-related expenses.”

How it works

“You will be employed by an Umbrella Company, KPPES Ltd. CER pays the gross funds for your services (rate x days/hours worked) to the Umbrella Company who then calculates and processes your pay. The funds are treated differently than they would be if paid directly by a recruitment agency.”

The margin

“A margin is retained, which is 4.5% of the gross funds capped at a maximum of £22 per weekly timesheet.”

The expenses deduction

“The expenses you have claimed are separated from the gross funds before tax and National Insurance (NI) is deducted. The expenses are then paid back with your net salary, which means that your tax and NI deductions are reduced.”

The Employer’s National Insurance (ERNI) deduction

“Employer’s National Insurance is calculated, deducted and paid over to HMRC.”

How to join

“Please complete the Key Portfolio Registration Form in its entirety and sign the Contract of Employment. We will send these to Key Portfolio along with a certified copy of your ID and, if applicable, Entitlement to Work documents.”

The next step

“Once your registration has been processed and you’ve began working, you will receive a Welcome email from Key Portfolio. It will include your terms and conditions of employment for you to accept and all the information you need to get the most out of the service.”


“You should begin to claim any work-related expenses that you incur, such as meals, travel and classroom resources. Expenses are treated as free of tax and National Insurance, so your tax and NI liability is reduced and your take-home pay is optimised.”

How to claim expenses

“You will claim your expenses online using a secure area of Key Portfolio’s website, called My Portfolio. There will be details on how to access this included in your Welcome email. Simply log in at the end of each week and enter any expenses you incurred, then upload your receipts.”