United Kingdom
Hire with ease with an Employer of Record in the United Kingdom
Hiring employees in the UK can create immediate payroll and compliance obligations for overseas businesses, particularly when there is no local entity already in place. Where an Employer of Record (EOR) arrangement is appropriate, it may provide a way to engage eligible employees without first establishing your own local employing entity. The appropriate structure and responsibilities depend on the role, working arrangement and applicable UK requirements.
EPG helps businesses hire employees in the UK through expert-led Employer of Record services. These services support agreed local employment administration, payroll, onboarding and compliance activities, with responsibilities confirmed for each engagement and structured around applicable UK requirements.
Be managed by experts for UK employment
Where an EOR arrangement is appropriate, EPG can provide the local employment infrastructure and agreed employer-side administration for the engagement.
This can help businesses hire eligible employees in the UK without immediately building internal payroll infrastructure or establishing their own local employing entity. Responsibilities are confirmed for each engagement based on the proposed role and employment structure.
Our team supports the local employment processes associated with the agreed arrangement. This can include employment setup and onboarding, required pre-employment checks, payroll administration and ongoing workforce support after the employee joins.
EPG’s Employer of Record services support businesses that need practical workforce solutions backed by local employment understanding and managed delivery.
How EPG supports UK employment administration
Pay As You Earn (PAYE) and HMRC payroll reporting
Pay As You Earn (PAYE) and HMRC payroll reporting UK employers need to operate PAYE as part of payroll administration and report employee payments and deductions to HMRC on or before payday. EPG can manage agreed PAYE-related processes and payroll reporting as part of the employment arrangement. The allocation of PAYE responsibility also depends on the labour supply structure, and additional responsibilities can apply to agencies or end clients in certain labour supply chains.
National Insurance
National Insurance National Insurance forms part of UK payroll compliance and may involve both employee deductions and employer contributions, depending on the employment structure and eligibility requirements. Our team supports these payroll administration processes as part of the agreed employment arrangement.
Written employment particulars
Written employment particulars Employees and workers in the UK are entitled to written particulars covering core employment conditions. This may include role duties, pay, working hours, holiday entitlement, workplace arrangements, probation terms, benefits, notice periods and sick pay information.
EPG helps prepare and manage employment documentation to support appropriate onboarding and workforce administration.
Right-to-work checks
Right-to-work checks Right-to-work checks are an important pre-employment requirement in the UK and should be completed before the employee starts work. Depending on the worker’s circumstances, this may involve online checks, original document verification or approved identity service processes. EPG can support the required right-to-work process as part of the agreed employment setup.
Workplace pensions
Workplace pensions Eligible UK employees must be assessed for workplace pension auto-enrolment, and employers may also have pension contribution obligations. EPG can support applicable pension administration requirements as part of the agreed employment arrangement.
Leave, sick pay and minimum wage
Leave, sick pay and minimum wage UK employment obligations also include statutory holiday entitlement, Statutory Sick Pay and National Minimum Wage or National Living Wage requirements. Most workers are legally entitled to 5.6 weeks of paid holiday each year, while minimum wage rates can change annually based on current government guidance. Our team supports these requirements through ongoing payroll and employment administration under the agreed arrangement.
Dismissal and offboarding
Dismissal and offboarding UK employers need to operate PAYE as part of payroll administration and report employee payments and deductions to HMRC on or before payday. EPG supports compliant payroll administration by managing PAYE-related processes and payroll reporting requirements as part of the wider employment arrangement.
Trusted by more than 1,000 businesses internationally
Hire in the UK without setting up a local entity
Where an EOR arrangement is appropriate, it can support eligible hires in the UK without the client immediately establishing its own local employing entity or payroll infrastructure.
Other tax, registration or business obligations may still apply depending on the client’s activities and circumstances.
This can be relevant for businesses hiring their first UK employee, testing the UK market before entity setup, transitioning roles where employment is determined to be more appropriate than contractor engagement, supporting remote UK-based employees or managing local payroll without building an internal UK HR function.
For larger long-term operations, establishing a UK entity may eventually become the more appropriate structure. However, EOR services in the UK can support businesses prioritising faster market entry and local employment support during earlier expansion stages.
Where a contractor arrangement is appropriate, EPG also provides Agent of Record services to support contractor administration and appropriately structured engagements.
Employment support available through our Employer of Record services in the UK
EPG’s Employer of Record services in the United Kingdom are designed to support the operational realities of international hiring instead of functioning as a software-only platform.
Our team helps businesses manage employment documentation, payroll administration, PAYE processes, National Insurance handling, pension administration, employee records, leave and sickness processes, onboarding, offboarding and ongoing workforce support throughout the employment lifecycle.
For international businesses hiring in the UK, managed payroll and employment compliance support can help reduce the operational burden associated with local employment administration and reporting obligations.
We support compliance and better workforce administration
EPG supports UK employment administration through agreed employment documentation, payroll processes, employee records and local workforce administration.
The respective responsibilities of EPG and the client are confirmed for each engagement, taking into account the role, working arrangement and applicable UK requirements. Our team manages the employer-side administration allocated to EPG under that arrangement.
Structured onboarding from day one
International hiring runs more smoothly when onboarding processes are clear and well-coordinated.
EPG helps coordinate onboarding from the beginning, including role setup, employment particulars, right-to-work processes, payroll information, tax details, pension assessment where applicable and employee records. This helps businesses establish a more structured onboarding process and meet the requirements that apply before and after the employee starts work.
Employment and payroll changes monitored as requirements evolve
UK employment and payroll obligations can change over time, particularly across PAYE, National Insurance, pension duties, holiday entitlements and minimum wage requirements.
Our team monitors relevant employment and payroll developments and supports updates to the agreed administration processes as requirements evolve.
Ongoing employment administration and advisory support
Support continues after onboarding. EPG helps businesses manage day-to-day payroll administration, leave processes, sickness management and offboarding.
Our broader payroll support also helps businesses maintain visibility and continuity across compliance processes.
Who manages what in a UK EOR arrangement?
Many businesses understand the concept of an EOR arrangement but still want clarity around who manages each part of the employment relationship after hiring begins.
| Employment Area | EPG Manages | Client Manages |
|---|---|---|
| Employment setup | Employment documentation and onboarding administration | Role requirements and hiring decisions |
| Right-to-work process support | Required checks and record administration, as applicable | Required candidate and client participation |
| Payroll and PAYE | Payroll processing, reporting and deductions | Approval inputs and operational oversight |
| Operational coordination | Employment administration and employer-side process support | Role priorities and business context, as agreed |
| Leave and sickness administration | Payroll-linked administration and records | Operational inputs and scheduling, as agreed |
| Performance and offboarding support | Employment process, documentation and payroll support | Business input and workforce planning, as agreed |
Why EPG Group
Why global clients choose EPG Group for UK EOR
Simplified workforce management in the United Kingdom
EPG helps businesses reduce the operational burden associated with hiring and managing UK employees, particularly where there is no existing local infrastructure or dedicated payroll team in place. This allows businesses to focus on growth and workforce operations rather than building internal UK employment administration from scratch.
Employment admin and compliance support
Our team supports the employment administration processes that often create the largest operational workload for international businesses.
This includes employment documentation, PAYE administration, National Insurance processes, pension handling, leave administration, employee records, payroll coordination and workforce compliance support. The focus remains on managed service delivery supported by technology.
Support market entry without immediate entity setup
Where appropriate, EOR services in the UK can help businesses begin eligible hiring before committing to their own UK employing entity and the associated ongoing administration.
Onboarding can often begin sooner than establishing a new employing entity, subject to the role, required checks, employment setup and the suitability of the proposed arrangement. EPG can also support broader international expansion through its global staffing solutions.
Rely on full visibility
Technology supports delivery, but EPG’s team remains central to workforce management and service support.
Through Xemplo, businesses gain visibility into onboarding workflows, payroll administration, leave balances, compliance tasks and audit trails within a centralised workforce platform. This improves operational visibility while EPG continues managing the employment administration allocated to it under the agreed service arrangement.
You can explore our tech to learn more about how Xemplo supports EPG’s workforce delivery model.
faqs
Common questions about EOR in the UK
What does an Employer of Record do in the United Kingdom?
Under an appropriate EOR arrangement, the EOR provides the employing structure and agreed employment administration for the worker. The respective responsibilities of the EOR and client depend on the engagement, labour supply structure and applicable UK requirements.
Does an EOR in the UK handle PAYE and National Insurance?
Depending on the arrangement, a UK EOR can manage payroll administration, PAYE reporting, deductions, employer payments, payslips and National Insurance processes. In some labour supply chains, PAYE responsibilities may also apply to an agency or end client, so the appropriate structure should be confirmed for each engagement.
Who manages workplace pension auto-enrolment for UK employees?
Depending on the arrangement, applicable pension administration processes may be managed by the EOR as part of ongoing payroll and employment support. This can reduce the need for the client to establish its own local payroll and pension administration infrastructure in the UK.
Eligible employees generally need to be assessed for workplace pension auto-enrolment, and employers may also have obligations relating to pension enrolment, contributions, payroll deductions and employee communications.
Does an EOR manage right-to-work checks in the UK?
Depending on the arrangement, an EOR may manage or support the required right-to-work checks. These checks form an important part of UK onboarding and should be completed before the employee starts work.
What happens when employment ends in the UK?
Ending employment in the UK can involve notice obligations, fair process requirements, final pay administration, employment records and careful handling of dismissal or redundancy processes, depending on the circumstances.
What are the consequences of non-compliance in the UK?
Non-compliance can lead to financial penalties, payroll issues, pension breaches, employment disputes, reputational risk and potential regulatory action, depending on the nature of the issue and the obligations involved.
Your UK workforce starts here
EPG helps businesses hire, onboard, pay and support employees through expert-led EOR services in the UK designed to support appropriately structured international workforce expansion.
Employer of Record service availability and responsibilities depend on the proposed role, working arrangement, labour supply structure and applicable UK requirements. Additional legal, tax or registration obligations may apply depending on the client's activities and circumstances, and the proposed arrangement should be assessed before onboarding.