Transparent margin structure
Clear worker pay illustrations
HMRC-aligned PAYE operation
M&S is a UK-based umbrella and payroll company supporting workers and agencies across the construction industry.
We are a specialist payroll and employment administration provider supporting workers and recruitment agencies across the UK.
Our mission is to deliver transparent, fully compliant, and efficient payroll solutions while upholding the highest standards of governance, professionalism, and ethical conduct.
We operate a compliance-led umbrella model built around:
We prioritise compliance, clarity, and risk control.
M&S On-Time Services Ltd operates solely as a payroll and payment processing provider.
We do not:
Operational responsibility remains with the client controlling the workplace.
Our service offering is designed to provide reliable, compliant and hassle free payroll support across multiple employment models. We ensure accurate payments, HMRC compliance, clear communication and streamlined administration.
Our goal is to give clients confidence, save them time and provide workers with a seamless, well supported payroll experience.
Under our umbrella model, workers are employed by M&S and assigned to client sites.
We provide:
Where appropriate, we support CIS compliance processes including:
We support agencies where contractors operate through a Personal Service Company (PSC):
We work closely with recruitment agencies to ensure:
Where you have direct employees, we offer a bespoke solution to provide a comprehensive service to ensure accurate and on time payroll information. Outsourcing your payroll to us will save administration and software costs. You can benefit from the following:
Transparent margin structure
Clear worker pay illustrations
HMRC-aligned PAYE operation
No disguised remuneration
No loan schemes
Criminal Finances Act compliance
Modern Slavery safeguards
Data protection framework
Audit-ready documentation
We are structured to support agency PSL and compliance reviews.