Business · Employer of record
Employer of record in the UK
Employing someone in the UK through an employer of record: employer National Insurance and pension, the minimum wage, holiday, notice, redundancy pay, and the employment law changes coming in 2027.
Checked on 16 October 2026. The headline rules for a standard employee, from official sources where they opened and law firm, PwC or specialist publisher guides where they didn't; each line names its source. Sectors, collective agreements and contracts can change them. This is general information, not legal advice.
Know this first
- The Employment Rights Act 2025 brings unfair dismissal protection after 6 months' service, instead of 2 years, from 1 January 2027, according to Lewis Silkin. The firm says the dates may still move.
- Workplace pension duties start on the first employee's first day, with a declaration of compliance to The Pensions Regulator within 5 months.
Sources: Lewis Silkin, the Employment Rights Act, updated October 2026, The Pensions Regulator, duties for new employers
Employing someone in the UK
- Employer costs on top of salary
- Employer National Insurance of 15% on earnings above £5,000 a year (£96 a week), with no upper limit. Plus a workplace pension: the employer pays at least 3% of qualifying earnings between £6,240 and £50,270 (2026/27). HMRC, rates and thresholds for employers 2026 to 2027, The Pensions Regulator, calculating contributions
- Minimum wage
- £12.71 an hour for workers aged 21 and over from 1 April 2026; £10.85 for 18 to 20; £8.00 for under-18s and apprentices. GOV.UK, National Living Wage, April 2026
- Holiday
- 5.6 weeks of paid holiday a year: 28 days for a five-day week. Bank holidays can count as part of it. GOV.UK, holiday entitlement
- Working hours
- No more than 48 hours a week on average, normally over 17 weeks, unless the worker opts out. GOV.UK, maximum weekly working hours
- Probation
- No legal maximum: a probation period is optional and can be any length. Acas, probation
- Notice from the employer
- At least one week after a month's service, then one week per full year from 2 years, up to 12 weeks after 12 years. GOV.UK, notice periods
- Redundancy pay
- After 2 years: half a week's pay per year of service under 22, one week from 22 to 40, a week and a half from 41, for up to 20 years. A week's pay is capped at £751 from 6 April 2026. Employment Rights Act 1996, s.162, SI 2026/310, the 2026 limits
- Extra pay the law requires
- None: no 13th-month salary or required bonus.
- Contract
- A written statement of the main terms on the first day of work; the rest within 2 months. GOV.UK, written statement of employment particulars
- Payroll and tax
- The employer deducts income tax and National Insurance through PAYE and reports to HMRC on or before each payday. GOV.UK, PAYE for employers
- Sick pay
- Statutory Sick Pay of £123.25 a week, or 80% of average weekly earnings if lower, from the first day off sick since 6 April 2026. HMRC, rates and thresholds for employers 2026 to 2027
Providers and what they say about the UK
What each provider's own website says about the UK, in order of its published starting price. None of them publishes a separate price for the UK; the starting prices are worldwide or regional (Papaya quotes EUR 650 in Europe), and what you pay is set by quote.
| Provider | Covers the UK? | What it says | Starting price a month | |
|---|---|---|---|---|
| Skuad | Yes, on its own site | Listed in its coverage list | From USD 199 | Go to Skuad |
| Pebl (formerly Velocity Global) | Yes, on its own site | - | USD 399 | Go to Pebl (formerly Velocity Global) |
| Multiplier | Yes, on its own site | Says it uses its own entities everywhere | From USD 459 (annual), USD 499 monthly | Go to Multiplier |
| Deel | Yes, on its own site | Says it has its own entity | From USD 599 | Go to Deel |
| Remote | Yes, on its own site | Says it has its own entity | From USD 599 | Go to Remote |
| G-P (Globalization Partners) | Yes, on its own site | - | From USD 599 | Go to G-P (Globalization Partners) |
| Atlas HXM | Yes, on its own site | Says it has its own entity | From USD 599 | Go to Atlas HXM |
| Papaya Global | Yes, on its own site | Its page refers to a UK PEO provider | From USD 650 (EUR 650 in Europe) | Go to Papaya Global |
| Oyster | Yes, on its own site | - | From USD 699 | Go to Oyster |
| Rippling | Not stated | Says 80 countries, with no list | Quote only | Go to Rippling |
Coverage is each company's own claim, from its country pages and coverage lists; we haven't checked how each one employs there. Ask whether it uses its own company or a partner in the UK.
Other countries
Employer costs, leave, notice, severance and the catches, with the providers that cover each one.
IrelandGermanyFranceNetherlandsSwedenSwitzerlandBelgiumSpainPortugalItalyPolandRomaniaCanadaAustraliaSingaporeJapanIndiaPhilippinesSouth AfricaMexicoBrazilColombiaChileArgentina
All 25 countries side by side: employer cost at your salary, holiday, notice and redundancy pay