Why zero-hours contract compliance is becoming a shared duty for agencies and hirers

The government’s zero-hours reforms are expected to require guaranteed-hours offers after a reference period. For agency workers, that creates a shared evidence problem between the hirer and the agency.
Logistics operations team reviewing a weekly shift rota board, illustrating zero-hours contract compliance

News · Recruitment & End-Hirers · OPRaaS Platform

Zero-hours contract compliance is moving from a single-employer issue to a shared labour supply chain duty. The government’s zero-hours reforms are expected to give qualifying workers the right to a guaranteed-hours offer, reasonable notice of shifts and payment where shifts are cancelled, moved or cut short at short notice.

For agency workers, that creates a more complicated compliance record. The agency may supply and pay the worker, but the hirer often controls the work pattern, the shift requirement and the decision to cancel, extend or reduce hours. That means the evidence behind zero-hours contract compliance has to work across both organisations.

The trigger is the government’s consultation on reforms of zero hours and similar contracts, published on 2 June 2026 as part of the Make Work Pay programme. Writing in The Global Recruiter, the publication gathered reaction from across the recruitment and HR sector. The direction is broadly understood. The operational detail is where agencies and hirers will feel the pressure.

What the zero-hours reforms are expected to change

The reforms do not simply ban all zero-hours working. They are designed to end one-sided flexibility by giving workers more predictability over hours, shifts and income. The measures sit within the Employment Rights Act 2025, with regulations expected to fill in key detail before implementation.

The main changes are expected to cover three areas:

  • A right to be offered guaranteed hours that reflect hours worked over a reference period.
  • A right to reasonable notice of shifts and changes to shifts.
  • A right to payment where a shift is cancelled, moved or curtailed at short notice.

These duties are not yet fully in force. ACAS states that the new rights for zero-hours and low-hours workers are expected to apply in 2027. The government consultation is now dealing with the operational design, including the reference period and how the rules apply in practice.

For end-hirers and recruitment agencies, the important point is already clear. Zero-hours contract compliance is no longer only a question of whether the contract was drafted correctly at the start. It becomes a rolling record of hours, shifts, notice, cancellations and worker status.

Why agency workers sit at the centre of the reforms

Agency workers sit at the centre of the compliance challenge because the relationship is split. The agency may be the contractual supplier and payroll route, while the hirer controls the day-to-day need for labour. That split matters when the law asks who must offer guaranteed hours, who gave reasonable notice, and who caused a cancellation.

The government has already made clear that the reforms are intended to cover agency workers, so that agency arrangements cannot be used to avoid rights created for zero-hours and low-hours workers. The practical effect is one worker record with two operational owners.

That is what makes zero-hours contract compliance a shared duty. The agency cannot answer every question without the hirer’s shift data. The hirer cannot evidence every obligation without the agency’s worker, contract and pay records. If those records do not reconcile, neither party has a clean answer.

The classification shortcut, and why it carries a bill

There is an obvious shortcut some organisations may consider: move away from zero-hours or agency arrangements and use self-employed contractors, fixed-term contracts or alternative engagement models instead.

That may reduce one type of administrative burden, but it can open another. Moving someone into a different engagement model does not settle their employment status, tax position or off-payroll working risk. It simply creates a new set of tests to evidence.

Worker status, control, personal service, substitution, mutuality of obligation and the reality of the working arrangement still matter. If a worker is treated as self-employed but managed like an employee or worker, the zero-hours contract compliance question has not disappeared. It has been moved into status, tax and contract risk.

Zero-hours contract compliance as a shared, tracked record

The reforms reward organisations that already treat workforce data as live evidence rather than paperwork reconstructed after a dispute. Guaranteed-hours offers depend on hours actually worked over a reference period. Reasonable-notice questions depend on when a shift was offered, changed or cancelled. Short-notice payments depend on who made the change and when.

That turns zero-hours contract compliance into a tracked discipline. Across an agency and its hirers, the record needs to show what happened, when it happened, who controlled it and what the worker was told.

In practice, that means holding, per worker:

  • A live count of hours worked over the relevant reference period, reconciled against timesheets, assignment schedules and pay records.
  • A dated log of shifts offered, accepted, changed, cancelled or curtailed, including who made the change and what notice was given.
  • A current record of employment status, contract type and assignment terms, reviewed when the role, hours, rate, end-client or working pattern changes.
  • A clear split of responsibility between agency and hirer, so guaranteed-hours, notice and cancellation-payment questions can be answered from evidence rather than assumption.

Where contract terms are checked in the OPRaaS LSCA course

This is the territory the OPRaaS Labour Supply Chain Assurance Self-Certification Course covers in Module 9, on contract compliance for temporary workers.

The module treats contract terms as live controls. Employment status, contract type, zero-hours arrangements, fixed-term provisions and assignment terms are not optional detail. They define how the worker is engaged, how the relationship is managed and what evidence the organisation must keep.

Zero-hours contract compliance therefore lives in the contract record as well as the shift record. If the worker’s actual pattern changes but the contract, written statement or assignment documentation does not, the evidence starts to drift. The reforms simply raise the cost of allowing that drift to continue.

The self-assessment question is straightforward: are contracts reviewed and updated to reflect changes in UK employment law, and does the written statement of particulars still match the contract and the working reality? The OPRaaS methodology treats that review as a standing control, not an annual tidy-up.

How the OPRaaS Virtual Compliance Director supports agencies and hirers

The OPRaaS Virtual Compliance Director (OPRaaS VCD) platform embeds senior governance leadership into a recruitment agency or end-hirer without the cost of a full-time director. It builds audit-ready controls across right to work, IR35, CIS, GLAA, modern slavery and HMRC’s wider labour supply chain expectations, and keeps them current as engagements and the law change.

For zero-hours contract compliance, that means treating hours, status, contracts and supplier records as connected evidence. Right to work, identity, worker status and contract terms are captured at onboarding and re-checked on a risk-based cadence, with changes written into the worker’s evidence record.

Supplier risk is also monitored across the wider chain. Umbrella companies and sub-agencies can be tracked against Companies House for director and ownership changes, and against credit-risk indicators such as county court judgments and financial-strength downgrades.

OPRaaS, On-Pay-Roll-as-a-Service, is a systemised governance and workforce management partner for organisations that rely on temporary, contractor and contingent labour, from recruitment agencies and end-hirers to umbrella companies, managed service providers and public sector buyers. It is approved on UK Government Commercial Agency frameworks including RM6310 Audit & Assurance Services Lots 2 & 4, RM6219 and RM6237 Learning & Training Services DPS.

Why zero-hours contract compliance belongs on the board’s agenda

The reason this is a board matter, not just an HR or payroll matter, is that the duty is shared and the evidence is dated. A business that uses or supplies flexible labour may own only part of the record, but it can still be asked to answer for the whole engagement.

Public sector buyers feel this sharply. NHS trusts, councils, housing providers and multi-academy trusts often rely on agency, bank, casual and zero-hours labour to manage fluctuating demand. Where the hirer controls the work pattern, it cannot assume the agency’s contract file is enough. Where the agency manages the worker relationship, it cannot assume the hirer’s rota data tells the whole story.

The exposure appears when a guaranteed-hours offer is challenged, a shift cancellation payment is disputed, or a worker’s status is questioned. At that point, the organisation needs the record on the day, not after a manual rebuild across payroll, HR, procurement, timesheets and supplier emails.

The practical answer is not to make flexible labour impossible. It is to make the evidence current. Zero-hours contract compliance is, at heart, a matter of keeping the contract, the hours record and the working reality aligned across the agency and hirer.

The reforms split the duty across the agency and the hirer. The evidence has to be shared just as cleanly, or neither party can answer for it.

Compliance is your asset. Evidenced daily.

 

Read next

Own your compliance as an asset.

Drawing on The Global Recruiter, published on 4 June 2026; the Department for Business and Trade consultation on reforms of zero hours and similar contracts; the Employment Rights Act 2025; Make UK’s Employment Rights Act spotlight on agency workers; Office for National Statistics data on zero-hours contracts; and the OPRaaS LSCA Self-Certification Course Module 9.

Talk to OPRaaS about your supply chain.

Use the contact form in the sidebar to the right of this article, or email info@opraas.co.uk.

This article is editorial commentary by OPRaaS Limited (On-Pay-Roll-as-a-Service), drawing on published industry reporting. It is general information, not legal, tax, employment or compliance advice. Obligations vary by organisation and engagement. Speak to a qualified professional before acting on any specific position.

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LSCA Glossary of Terms

Glossary of Terms

Comprehensive definitions for Labour Supply Chain Assurance compliance terminology

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Acronym Full Term Definition
CFA 2017 Criminal Finances Act 2017 UK legislation introducing Corporate Criminal Offence (sections 45/46): failure to prevent the facilitation of tax evasion. Requires businesses to implement 'reasonable prevention procedures' (RPP). The only defence is having adequate RPP or showing it was not reasonable to expect such procedures.
MSA 2015 Modern Slavery Act 2015 UK legislation mandating supply chain transparency and worker safeguarding. Section 54 requires commercial organisations with ≥£36m turnover to publish annual modern slavery statements (board-approved, signed by director, published on website with prominent homepage link).
IR35 Off-Payroll Working Rules Tax legislation determining whether a contractor should be treated as employed or self-employed for tax purposes. Since April 2021, medium and large private sector clients must determine contractor status and deduct employment taxes if inside IR35. Requires Status Determination Statement (SDS).
JSL Joint & Several Liability 2026 legislation imposing strict liability on agencies and end-hirers for umbrella company tax debts, even where due diligence checks have been undertaken. Makes supply chain participants jointly responsible for unpaid PAYE taxes.
AWR Agency Workers Regulations 2010 UK regulations giving agency workers the right to the same basic working and employment conditions as permanent employees after 12 weeks in a qualifying assignment (12-week parity rule).
Good Work Plan Good Work Plan 2020 UK employment law reforms requiring written 'section 1 statement' of employment particulars to be given to employees and workers on or before day 1 of engagement (effective 6 April 2020). Sets out key terms but is not itself the contract.
Construction Act Housing Grants, Construction and Regeneration Act 1996 UK legislation governing payment practices in construction contracts. Section 113 renders "pay when paid" clauses ineffective (except where upstream payer is insolvent). Requires clear due dates, final dates for payment, and compliant payment/pay less notices.
Pensions Act 2008 Pensions Act 2008 UK legislation establishing workplace pension auto-enrolment requirements. Employers must automatically enrol eligible workers into qualifying pension schemes and make minimum contributions.
Acronym Full Term Definition
HMRC HM Revenue & Customs UK government department responsible for tax collection, payment of tax credits and benefits, and enforcement of tax law. Operates PAYE, CIS, RTI systems and conducts compliance audits. Business Tax Account provides reconciliation data.
GLAA Gangmasters and Labour Abuse Authority UK government body regulating labour providers in certain sectors (agriculture, horticulture, shellfish gathering, food processing/packaging) and investigating worker exploitation. Operates licensing regime and has criminal investigation powers. Hotline: 0800 432 0804 (03000 718234 out of hours).
ICO Information Commissioner's Office UK independent authority upholding information rights. Enforces UK GDPR and Data Protection Act 2018. Personal data breaches must be reported to ICO within 72 hours where there's risk to individuals' rights. Provides guidance on lawful bases, DSARs, and data-sharing.
CITB Construction Industry Training Board Industry body that collects levy from construction employers (payroll ≥£80k in PAYE in last tax year, or ≥£80k net CIS payments) and provides training grants. CITB levy compliance is audited in construction-focused compliance audits.
Acronym Full Term Definition
PAYE Pay As You Earn HMRC's system for collecting Income Tax and National Insurance Contributions from employees' wages. Employers deduct tax before paying employees, then remit to HMRC. Operates under Real Time Information (RTI) reporting requirements.
CIS Construction Industry Scheme Tax deduction scheme for payments to subcontractors in construction industry. Contractors must verify subcontractors with HMRC before first payment and make deductions (20% for verified, 30% for unverified) on labour element only (excluding VAT and allowable materials). CIS300 returns due by 19th following tax month.
GPS Gross Payment Status CIS status allowing subcontractors to be paid without deductions. Must apply to HMRC and meet compliance tests (business test, turnover test, compliance test). Contractors must verify GPS and keep evidence; continue to file CIS300 but make no deduction.
CIS300 CIS Monthly Return HMRC return submitted by contractors detailing total payments made to each subcontractor and CIS tax deductions applied. Must be filed by the 19th following the tax month (6th–5th). Should reconcile to subcontractor statements and bank payments.
CIS340 CIS340 Guidance HMRC's official guidance document defining what constitutes 'construction operations' for CIS purposes. Only work qualifying under CIS340 can legitimately be paid through the Construction Industry Scheme. Includes site preparation, construction, alteration, repairs, demolition.
RTI Real Time Information HMRC system requiring employers to report PAYE information at or before each pay run. Consists of Full Payment Submission (FPS) for regular pay data and Employer Payment Summary (EPS) for adjustments/recoveries. Must reconcile to payslips and Business Tax Account.
FPS Full Payment Submission RTI submission reporting gross taxable pay, Income Tax, and NICs for each employee on each payday. FPS values must match payslips. Should not be used to mask under-deductions.
EPS Employer Payment Summary RTI submission used only for adjustments, such as recoveries, statutory payments, employment allowance claims, or apprenticeship levy. Should not be used to mask PAYE under-deductions.
Bacs Bankers' Automated Clearing Services UK electronic payment system used for direct debits and credits, including salary payments. Net pay on payslip must match Bacs transfer to worker's bank account. Never use "BACS" (incorrect).
UTR Unique Taxpayer Reference 10-digit number issued by HMRC to identify individuals and businesses for tax purposes. Required for CIS verification and self-assessment tax returns. Note: UTR alone isn't proof of CIS verification; contractor must verify with HMRC before first payment.
NIC / NICs National Insurance Contributions UK social security tax paid by employees (via PAYE), employers (as on-costs), and the self-employed (Class 2/4 via self-assessment). Funds state benefits including state pension, statutory sick pay, and maternity allowance. CIS deductions are payments on account of Income Tax and Class 4 NICs.
NMW National Minimum Wage Legal minimum hourly rate employers must pay workers in the UK. Rates vary by age band. Post-deduction pay (after deductions for employer's own use/benefit) must not fall below NMW. Records must be kept for 6 years.
NLW National Living Wage Higher rate of National Minimum Wage for workers aged 21 and over. Often referred to together as "NMW/NLW". Different from voluntary Real Living Wage calculated by Living Wage Foundation.
AE Auto-Enrolment (Pensions) Workplace pension scheme where employers must automatically enrol eligible workers (aged 22+ to state pension age, earning ≥£10k annually) into a qualifying pension. Minimum contributions, opt-out rights, and re-enrolment (every 3 years) required.
P45 P45 (Leaving Employment) HMRC form given to employees when they leave employment, showing pay and tax details for the year to date. New employer uses P45 to operate correct tax code. Emergency codes (e.g., 1257L W1/M1) apply without P45/P6.
Acronym Full Term Definition
DRC Domestic Reverse Charge (VAT) VAT mechanism for construction services where the customer accounts for VAT instead of the supplier. Applies to most construction services under CIS340. Designed to combat missing trader fraud in construction supply chains.
Kittel Kittel Principle EU/UK legal principle that a taxpayer who knew or should have known their transaction was connected to VAT fraud may be denied the right to deduct input VAT. Creates due diligence obligations for supply chain participants.
DR Disguised Remuneration Tax avoidance arrangements designed to pay individuals while avoiding income tax and NICs, often involving loans, offshore entities, or trusts. HMRC actively targets such schemes. Loan charge applies to outstanding loans.
Acronym Full Term Definition
SDC Supervision, Direction or Control Key factor in determining employment status under agency rules (ITEPA 2003 s44). If a worker is under supervision, direction or control by any person (client, agency, end-hirer) over how they work, PAYE must be operated. SDC alone is not the general CIS status test—apply usual status tests (control, substitution, mutuality).
MOO Mutuality of Obligation Employment status indicator examining whether the employer is obliged to provide work and the worker is obliged to accept it. Absence of MOO suggests self-employment; presence suggests employment.
SDS Status Determination Statement Document required under IR35 reforms (April 2021) where medium/large clients must provide written reasons for their determination of a contractor's employment status for tax purposes. Must be given before contract starts or worker begins work.
CEST Check Employment Status for Tax HMRC's online tool for determining whether a worker should be classified as employed or self-employed for tax purposes. Results are binding on HMRC if information provided is accurate and not relating to highly complex arrangements.
PSC Personal Service Company Limited company through which a contractor provides their services. Often used by contractors working outside IR35, but subject to IR35 rules if the underlying relationship is one of employment. Requires SDS from medium/large clients.
KID Key Information Document Plain-English factsheet (not a contract) that agencies must give to workers before they agree to an assignment (Conduct of Employment Agencies and Employment Businesses Regulations 2003). Includes worked pay illustration, deductions, who pays the worker, benefits. Must be updated within 5 working days of any change.
ITEPA 2003 Income Tax (Earnings and Pensions) Act 2003 UK tax legislation governing employment income. Section 44 contains agency rules requiring PAYE where worker is under SDC. Section 61N–61R cover off-payroll working (IR35) for public sector and (from 2021) medium/large private sector.
DBS Disclosure and Barring Service UK government service providing criminal record checks for employment purposes (particularly roles working with children or vulnerable adults). Processing DBS data requires DPA 2018 Schedule 1 condition and appropriate policy document.
Acronym Full Term Definition
Umbrella Umbrella Company Employment intermediary that employs agency workers and contractors. Handles PAYE, pension, and employment administration while the worker performs assignments for end-clients arranged through agencies. Employer NICs/apprenticeship levy must be funded from assignment rate, not charged to workers as deductions.
MUC Mini Umbrella Company Fraudulent scheme where multiple small umbrella companies are created to exploit employment allowances and avoid tax obligations. Often phoenixing after accumulating tax debt. A significant compliance risk that supply chain audits help detect.
Phoenix Phoenix Company Scheme Fraudulent practice where a company accumulates tax debts, is dissolved, and re-emerges as a new entity to escape liabilities. A key risk factor in supply chain due diligence. Tolerance of phoenix suppliers by end users enables fraud cycle.
Purported Purported Umbrella Company Entity presenting itself as a legitimate umbrella company but failing to meet compliance standards, potentially operating tax avoidance schemes or misclassifying workers.
Hybrid Hybrid Payment Model Pay arrangement combining different payment methods (e.g., PAYE + CIS, or PAYE + PSC). Requires careful status assessment to avoid disguised remuneration or employment status breaches.
Acronym Full Term Definition
UK GDPR UK General Data Protection Regulation UK data protection law (retained EU law post-Brexit) governing processing of personal data. Requires lawful basis (Art 6), data minimisation, security, transparency (Arts 13-14), and respect for data subject rights. Works alongside Data Protection Act 2018.
DPA 2018 Data Protection Act 2018 UK legislation supplementing UK GDPR. Schedule 1 sets conditions for processing special category data (health, biometric, union membership) and criminal offence data (e.g., DBS checks). Provides exemptions (crime prevention, tax collection, legal professional privilege).
DSAR Data Subject Access Request Individual's right under Art 15 UK GDPR to obtain copy of their personal data. Must respond within one month (extendable by 2 months for complex requests). Usually no fee. Must verify identity proportionately.
DPO Data Protection Officer Required role for public authorities or organisations conducting large-scale systematic monitoring or processing special category data (Art 37). Oversees data protection compliance, advises on DPIAs, and acts as contact point for ICO and data subjects.
LIA Legitimate Interests Assessment Assessment required when relying on legitimate interests (Art 6(1)(f)) as lawful basis. Three-part test: identify legitimate interest → demonstrate necessity → balancing test (interests vs individual rights). Appropriate for audit/assurance; avoid consent for audits.
DPIA Data Protection Impact Assessment Required assessment where processing is likely to result in high risk to individuals (Art 35). Must complete for large-scale, systematic monitoring or extensive special category data processing. Documents risks, mitigation measures, and necessity/proportionality.
RoPA Records of Processing Activities GDPR requirement (Art 30) documenting all personal data processing activities. Must include purposes, lawful bases, data categories, recipients, retention periods, security measures, and international transfers. Must be available to ICO on request.
IDTA International Data Transfer Agreement UK mechanism for lawfully transferring personal data outside the UK (replacing EU Standard Contractual Clauses post-Brexit). Required unless recipient country has adequacy decision or other derogation applies. Alternative: UK Addendum to EU SCCs.
SCCs Standard Contractual Clauses EU Commission-approved contract templates for international data transfers. For UK data exports, use UK Addendum to EU SCCs or UK IDTA.
Art 28 DPA Article 28 Data Processing Agreement Mandatory contract between controller and processor (Art 28 UK GDPR). Must cover: subject matter, duration, data types, processing instructions, confidentiality, security, sub-processors, data subject rights assistance, breach notification, data deletion/return, audit rights.
Art 26 Article 26 (Joint Controllers) UK GDPR provision for parties who jointly determine purposes and means of processing. Requires arrangement setting out respective responsibilities, data subject rights, and contact points. Different from controller-processor (Art 28) or controller-controller data-sharing.
Controller Data Controller Organisation that determines the purposes and means of processing personal data. Bears primary GDPR obligations. Agencies, umbrellas, and end-hirers usually act as independent controllers for their own audit/compliance purposes.
Acronym Full Term Definition
LSCA Labour Supply Chain Assurance Due diligence framework ensuring compliance with tax, employment, and ethical standards throughout the labour supply chain. Covers PAYE/CIS compliance, modern slavery, CFA 2017, worker rights, and IR35. Aims to detect exploitation, fraud, and phoenixism.
PSL Preferred Supplier List Vetted list of approved suppliers (typically umbrella companies or agencies) that meet compliance standards. Key governance control for managing supply chain risk. Should be reviewed regularly and require re-certification.
End-Hirer End-Hirer / End Client The organisation where agency or contract workers ultimately perform their work. Under current regulations, medium/large end-hirers have IR35 status determination responsibilities and supply chain due diligence obligations.
CCO Corporate Criminal Offence CFA 2017 offence: failure to prevent facilitation of tax evasion by an associated person. Three-stage liability: (1) taxpayer evades tax, (2) associated person criminally facilitates it, (3) organisation failed to prevent. Only defence: reasonable prevention procedures (RPP).
RPP Reasonable Prevention Procedures The only defence to Corporate Criminal Offence under CFA 2017. HMRC's six principles: risk assessment, proportionate procedures, top-level commitment, due diligence, communication (training), monitoring & review. Must be risk-based and documented.
SRO Senior Responsible Owner Senior person accountable for CFA 2017 compliance, risk assessments, and implementation of reasonable prevention procedures. Provides top-level commitment and board oversight.
MSAT Modern Slavery Assessment Tool UK Government tool (Home Office/Cabinet Office) for assessing modern slavery risks in supply chains. Free to organisations registered on UK Government Supplier Registration Service.
Acronym Full Term Definition
ASCA Agency Self-Certification Audit Most comprehensive audit form with 174 questions across 18 sections. Enables recruitment agencies to self-assess compliance with tax, employment, and supply chain obligations including PAYE, CIS, Modern Slavery, CFA 2017.
AUCIS Agency Umbrella CIS Audit Audit evaluating recruitment agencies' compliance with CIS requirements when engaging umbrella companies, ensuring proper tax treatment and supply chain integrity.
AUPAYE Agency Umbrella PAYE Audit Audit assessing recruitment agencies' oversight of umbrella companies' PAYE compliance, including tax deductions, National Insurance contributions, and payroll accuracy.
EHUCIS End-Hirer Umbrella CIS Audit Audit evaluating end-hirers' due diligence when engaging umbrella companies under CIS, ensuring supply chain compliance and proper contractor treatment.
EHUPAYE End-Hirer Umbrella PAYE Audit Audit assessing end-hirers' oversight of umbrella PAYE arrangements, covering payroll transparency and worker rights compliance.
EHSA End-Hirer Self-Assessment Audit Audit enabling end-hirers to self-assess their compliance with supply chain, tax, and employment obligations.
EHAA End-Hirer Assurance Audit Audit providing end-hirers with an independent assessment of their supply chain compliance, risk management, and due diligence practices.
UMBCIS Umbrella CIS Audit Audit evaluating umbrella companies' compliance with CIS requirements, including proper contractor treatment, tax deductions, and verification processes.
UMBPAYE Umbrella PAYE Audit Audit assessing umbrella companies' PAYE compliance, payroll integrity, and worker protection standards. Contains 21 sections (Section 1 info-only, Sections 2-20 audit, Section 21 declaration) vs 18 for most other audits.
Self-Cert Self-Certification Audit Generic term for labour supply chain compliance audits where organisations self-assess against tax, employment, and ethical standards. Provides documented evidence of due diligence for HMRC inspections.
Acronym Full Term Definition
Instance Audit Form Instance Individual audit submission. Users can create unlimited instances, each stored as WordPress custom post type with responses in wp_opraas_audit_responses table. Assigned to logged-in user via post_author field.
Completion Completion Score Frontend metric showing percentage of questions answered (any answer counts). Includes ALL sections: Section 1 checkbox, Section 2 (8 fields), Declaration (7 fields), and all audit questions. N/A responses count as answered.
Compliance Compliance Score Backend metric measuring quality of compliance. Scoring: Yes=5 points, No=0 points, N/A=0 points (excluded from maximum), Don't Know=1 point. EXCLUDES Sections 1, 2, and Declaration entirely. ≥80% = Compliant, 60-79% = Partially Compliant, <60% = Non-Compliant.
Evidence Evidence Files Supporting documents uploaded to substantiate audit responses. Stored in AWS S3 via WP Offload Media plugin, with Evidence Table providing S3-aware ZIP downloads that temporarily download from cloud before adding to archives.
Red Flags Red Flags Warning indicators in audit questions identifying practices that may indicate non-compliance, fraud risk (phoenixism, MUCs, disguised remuneration), or regulatory breaches requiring immediate attention and remediation.