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Hiring in United Kingdom with an EOR: costs, rules, and how it works (2026)

An Employer of Record hire in the United Kingdom can be ready in three to five days. Setting up your own legal entity takes three to six months. That gap is wide enough to matter for most expansion decisions, and it explains why the UK is one of the most active EOR markets we track, with 44 providers publishing prices.

Once someone is on payroll, the cost structure is relatively contained by European standards. The total tax wedge sits at 32.4%, and the employer social contribution rate is 13.7% of gross. The average annual wage runs around $63,691 in purchasing-power terms, so the employer cost load is real but not the dominant variable it is in some continental markets. There is no thirteenth-salary obligation, and payroll runs monthly.

What does require attention is the employment-protection framework. The UK scores 1.9 on the OECD employment protection index, which places it in the lighter-regulation tier, but that score masks some specific obligations around dismissal procedure, redundancy pay, and pension auto-enrolment that foreign employers routinely underestimate.

How should you hire in United Kingdom?

Employer of Record (EOR)
Time to first hire
Days
Upfront cost
None
Ongoing cost
From $99–$699/employee/month
Best when
You want 1–5 hires fast, without a local entity or in-house payroll expertise.
Your own legal entity
Time to first hire
Months
Upfront cost
Incorporation, registrations, local counsel
Ongoing cost
Payroll, accounting, filings, benefits administration
Best when
You are building a long-term team (roughly 5+ employees) and want full control.
Independent contractor
Time to first hire
Immediate
Upfront cost
None
Ongoing cost
Contractor invoices only
Best when
Genuinely project-based, independent work. Misclassifying an employee as a contractor carries real penalties.

Rule of thumb: an EOR wins on speed and simplicity for the first handful of hires; once a team in United Kingdom grows past roughly five people, running your own entity usually becomes cheaper than paying a monthly fee per employee. 58 EOR providers currently offer employment in United Kingdom. See our independent ranking.

For most foreign employers testing the UK market with a handful of hires, the numbers favour an EOR without much debate. The three-to-five-day onboarding timeline is genuine, the employer cost structure is predictable at 13.7% on top of gross, and the EOR handles the pension auto-enrolment, right-to-work checks, and written-statement obligations that trip up first-time UK hirers. Published EOR prices run from $50 to $699 per employee per month, a wide spread that rewards comparing providers directly. Our top picks for the UK are RemoFirst, Remote, and Multiplier.

Your own entity becomes the better answer once headcount and revenue justify the three-to-six-month setup and the ongoing compliance overhead. The UK corporate tax rate is 19%, which is competitive, and the employment protection index score of 1.9 means managing staff is less rigid here than in France or Germany. The inflection point I see most often falls somewhere between five and ten permanent hires, though it depends on growth pace and whether you need to sign UK-law contracts directly with clients or partners.

Whichever route you take, settle worker classification first. The UK applies a three-tier system: employee, worker, and self-employed. The middle tier, "worker," carries rights including holiday pay and pension auto-enrolment even without a full employment contract, and HMRC's IR35 rules shift tax liability to the end client when a contractor is deemed to operate inside IR35. Someone working regularly and exclusively for your business is unlikely to survive scrutiny as self-employed, and the enforcement record is active enough that I would not treat contractor status as a low-risk default.

United Kingdom employment facts at a glance

Minimum wage (monthly)1,981.4 GBPILOSTAT · 2024
Employer social contributions13.7% of grossOECD · 2025
Employee social contributions5.6% of grossOECD · 2025
Total tax wedge32.4%OECD · 2025
Payroll cycleMonthlyEmploy Borderless research · 2026
13th salaryNot standardEmploy Borderless research · 2026
Paid annual leave (minimum)28 working daysEmploy Borderless research · 2026
Public holidays (national)8 daysEmploy Borderless research · 2026
Paid maternity leave39 weeksOECD Family Database · 2024
Paid paternity leave2 weeksEmploy Borderless research · 2026
Paid parental leave0 weeksOECD Family Database · 2024
Maximum probation period90 daysEmploy Borderless research · 2024
Statutory notice period7 daysEmploy Borderless research · 2024
Statutory severanceYes, from 0 months of salary per year of service (under 2 years)Employ Borderless research · 2024

What it costs to employ in United Kingdom

Mandatory employer contributionsOECD · 2025
Employer social contributions13.66% · $8,700/yr
Total employer cost on top of gross salary13.66%

Worked example: at the average United Kingdom wage of $63,691/year (OECD, 2024), mandatory employer contributions add $8,700/year, bringing the true cost of employment to $72,391/year, or $6,033/month.

Calculate it for your salary
🇬🇧United Kingdom
GBP
🇬🇧
United Kingdom
Employer cost breakdown · OECD 2025 data
+13.7% overhead
Gross annual salary£50,000
Employer contributions
+ Employer social contributions (13.7%)£6,830
Total employer cost£56,830
Estimated employee deductions
Employee social contributions (5.6%)£2,796
− Income tax (est. 17.6%)£8,775
Estimated net pay£38,429

Based on OECD 2025 aggregate data for a single earner at average wage.

Termination and severance in United Kingdom

UK employment law requires fair dismissal procedures and provides strong employee protections through unfair dismissal claims for employees with 2+ years service. Employers must follow proper consultation processes and provide statutory redundancy pay based on age and tenure. Notice periods are relatively short but severance obligations increase significantly with age and service length.

Statutory notice period by tenure
TenureEmployer notice
Under 0.1 years7 days
0.1–2 years7 days
2+ years7 days
Statutory severance by tenure
TenureSeverance per year of service
Under 2 years0 months of salary
2–22 years½ month of salary
22–40 years1 month of salary
40+ years1.5 months of salary

Source: Employ Borderless research · 2024. Statutory minimums; collective agreements and contracts can set higher terms. During the probation period (up to 90 days) shorter or no notice may apply.

What catches employers out in United Kingdom

Five compliance points that foreign employers consistently miss when hiring in the UK for the first time.

Written statement of employment particulars on day one

UK law requires you to hand employees a written statement covering pay, hours, holiday, and notice from their very first day. There is no grace period to sort out the paperwork later. Employers who assume they can issue a full contract pack during or after probation are already non-compliant from day one.

Source

The 48-hour working time limit and the opt-out

Workers generally cannot average more than 48 hours per week under the Working Time Regulations unless they sign a written opt-out. The limit is calculated over a reference period, not week by week, so rota and overtime systems need to be designed with that averaging in mind. Foreign employers who import their standard global overtime policies without adjustment often find they are not compliant.

Source

Holiday pay is broader than basic salary

The UK's 28 days of statutory paid leave sounds straightforward, but the pay calculation can include variable elements beyond base salary for workers with irregular earnings. Using a flat base-salary formula for everyone is a common shortcut that can result in underpayment and leave you exposed to claims.

Source

Automatic pension enrolment starts quickly

Employers must automatically enrol eligible workers into a workplace pension scheme. The obligation kicks in fast, carries a mandatory employer contribution, and requires re-enrolment every three years. Foreign employers who are used to pension being optional or employee-initiated are often caught unprepared by how quickly the duty arises and how little discretion they have over it.

Source

Right-to-work checks must happen before employment begins

You must carry out prescribed right-to-work checks before a new hire starts, not at some point during onboarding. Assuming a valid visa is enough without running the compliant check process exposes you to civil penalties. Every hire needs the same process, regardless of nationality.

Source

Your next step

Our current top-rated EOR providers for United Kingdom:

58 EOR providers can employ for you in United Kingdom. Compare them independently, or tell us about your hire and get a shortlist matched to your situation.

Common questions about hiring in United Kingdom

How much does it cost an employer to hire someone in the UK?
On top of gross salary, employers pay social contributions at 13.7% of gross. There is no thirteenth-salary obligation, so the mandatory add-ons are more limited than in many European markets. The total tax wedge across employer and employee contributions sits at 32.4%.
How long does it take to hire someone in the UK through an EOR?
An EOR can typically get someone on payroll within three to five days. Setting up your own UK entity takes three to six months, which is the main reason many foreign employers start with an EOR.
Is there a mandatory thirteenth salary or bonus in the UK?
No. The UK has no statutory thirteenth-salary requirement. Any bonus or additional payment is a matter of contract, not law.
What are the notice and severance rules when terminating a UK employee?
Statutory notice periods are short, but severance obligations under the redundancy pay scheme increase with age and length of service. Employees also gain unfair dismissal rights after two years of continuous service, which means dismissal procedure matters significantly for longer-tenured staff.
How much annual leave are UK employees entitled to?
The statutory minimum is 28 days of paid annual leave per year. The UK also has 8 public holidays, though whether those are included within or on top of the 28 days depends on the contract.
What is the risk of using contractors instead of employees in the UK?
The UK's IR35 rules mean that if a contractor is deemed to be working inside IR35, the tax liability can shift to you as the end client. The UK also has a "worker" category between employee and self-employed that carries rights like holiday pay and pension auto-enrolment, so the classification question is more layered here than in many other markets.
What are the maternity and paternity leave entitlements in the UK?
Statutory maternity leave runs to 39 weeks of paid leave. Paternity leave is 2 weeks. There is no separate paid parental leave entitlement recorded beyond these figures.