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Labour is acutely aware of the issue with umbrella companies that have been shifting employer National Insurance (NI) payments onto workers, bypassing employment laws by frequently changing their company names without warning by utilising Mini Umbrella Company fraud. These companies often have directors off shore in the Phillipines and are completely untouchable through the executive branch of the state. This leaves workers in precarious positions, often without pension contributions or stable employment, and facing significant overdue tax bills due to being assigned multiple "employers" within a single year. Without regulating umbrella companies, all efforts to acquire tax and improve rights are vulnerable to comical exploits.