Payroll, pensions & the employment offer
The UK hiring plan should connect the written offer to PAYE, National Insurance and workplace pension administration. Agree which benefits are contractual and how the EOR will handle an employee’s pay or pension question.
Start with a one-page hiring brief: the job, actual work location in United Kingdom, salary, hours, employee’s right to work and intended start date. Share it with the local employment specialist as well as the sales contact. The outcome should be an employment route and offer that your managers and the employee can understand.
How hiring through an EOR works in United Kingdom
An EOR arrangement places a legal employer between your business and the employee while your team manages the agreed day-to-day work. Before choosing one for United Kingdom, identify that employer, the employment route and any local partner. Confirm that the proposed role, worksite and duration fit the arrangement.
Compare the EOR route with employing through your own entity if you expect a larger or lasting operation. Include local HR and payroll capability, setup and ongoing administration in that comparison. Ask your advisers separately about your business’s tax and regulatory position; an employment service agreement does not answer every question about operating locally.
What to budget for your United Kingdom hire

Ask for a GBP payroll breakdown, employer National Insurance, pension contributions and any optional insurance on separate lines.
Keep the employee’s pay calculation in GBP alongside the currency you will use to fund the provider. Ask finance to reconcile the gross salary, employee deductions, employer costs and service charges. Take an annual view where the pay calendar includes amounts outside an ordinary monthly payroll.
Separate opening cash from recurring cost. A deposit or advance payroll balance may need funding before the employee starts; record when it is reconciled or refundable. Request a normal monthly invoice and a final employment settlement using the same salary and benefits assumptions.
- Employment: salary, employer charges and agreed benefits.
- Provider: management fee, optional services and currency or payment charges.
- Opening cash: deposit, advance payroll and one-off setup costs.
- Change and departure: payroll corrections, final employment costs and refund conditions.
From signed offer to first payroll
Work backwards from the first payday in United Kingdom. Ask for the last date for documents, employment approval, payroll changes and cleared funding. Treat immigration or missing employee registrations as named dependencies in the plan. The right start date is the one supported by completed steps.
Give the employee a clear onboarding pack: legal employer, employment agreement, pay calendar, benefits, leave process and route to confidential help. Give your manager a separate explanation of approvals, working-time records and the situations that need the legal employer’s involvement.
- Confirm the legal employer and approved employment terms.
- Complete identity, right-to-work and payroll information securely.
- Sign the required documents and agree equipment or access.
- Confirm payroll funding, payslip access and a local support contact.
Running the employment relationship
Agree how your company policies work alongside the local employment terms. Demonstrate a leave request, an expense, a salary change and a payroll query from both the manager and employee views. Record who approves each step and the deadlines that affect payment.
If the employee’s role, working hours or location changes, involve the EOR before treating the change as effective. Keep a written record of the approved change and check it reaches the contract, payroll and benefits administration. This prevents your HR system and the legal employment record drifting apart.
Changing provider or ending employment
Plan the employment process and the provider cancellation separately. Ask the local employer to explain the lawful steps, who can speak to the employee, the relevant dates and a worked final-pay calculation. Your preferred last working day may differ from the legal end of employment.
For a transfer, record the proposed treatment of service history, leave, benefits, documents and any work permission. Agree responsibility for the final payroll with the old employer and the first payroll with the new one. Then reconcile deposits, final invoices and document access.
What our United Kingdom provider research shows
Deel: LETS DEEL LTD, UK company 11894259, is active and incorporated 20 March 2019. Its 2024 accounts identify Deel Inc as ultimate controlling party. Current PSC record shows Alexandre Bouaziz with significant influence/control and cessation of Deel Inc as registrable PSC on 27 February 2026. That registry change alone does not prove a sale or removal from the group.
Oyster: Oyster HR Ltd (12550686) is active. Its latest filed accounts cover December 2024 and were filed 29 September 2025. Hadi Moussa was appointed a UK director on 30 April 2026, when Miranda Zolot ceased. This identifies one UK company, not the legal employer for every proposed UK hire or the whole group.
Choosing an EOR for United Kingdom
Our country comparison includes 9 providers with a source-checked statement of local EOR availability. Start with the service model that fits your team, then compare the complete quote and the people who will deliver it. A global review supplies useful context; the country offer needs to answer your actual hiring brief.
Which pension arrangement and contribution basis will apply to this employee?
- Choose two or three providers with a suitable employment route.
- Give them the same salary, role, benefits and start-date assumptions.
- Get the employing entity, full price and responsibility map in writing.
Common hiring questions
Do we need our own company in United Kingdom?
An EOR may provide a local employment route without your own employing entity. Confirm that its arrangement fits the role and work location. Compare incorporation separately if your wider business needs a local presence.
How much does an EOR hire cost?
Ask for a GBP payroll breakdown, employer National Insurance, pension contributions and any optional insurance on separate lines. Use the quoted employment cost, management fee and opening cash requirement as three separate figures.
Which question should we ask first?
Which pension arrangement and contribution basis will apply to this employee?
Ready to choose your EOR?
Compare provider fit, service fees and trade-offs for United Kingdom.
Best EORs in United Kingdom →Sources & review notes
General planning guidance. Qualified local review of the proposed employment arrangement is still required.
Sources & evidence
Provider statements describe advertised terms. They are not independent audits.
- Remote country explorer
Country explorer provides location-specific product information. Country documentation is not itself a guarantee of eligibility for a particular worker.
Published by the provider - Employ someone for the first time
Government checklist covers employment preparation, right to work, employer registration and employment obligations.
Primary public authority - United Kingdom EOR guide
Dedicated EOR guide is published for United Kingdom. Guide availability is recorded; legal rates and role eligibility are not independently confirmed.
Published by the provider - Remote country availability by product
Country-level EOR product labels, local currency and language. Contractor-only listings are not EOR matches.
Provider-owned website - United Kingdom (UK) Hiring Guide | Employer of Record
Provider explicitly offers employer-of-record employment in United Kingdom. This establishes an advertised service, not role eligibility.
Provider-owned website - Native Teams EOR country list
The current EOR page explicitly lists the countries where Native Teams says it provides Employer of Record services.
Provider-owned website - Pebl EOR in United Kingdom
Pebl explicitly advertises its Employer of Record service for hiring in United Kingdom.
Provider-owned website - Justworks EOR: Key Features – Justworks Help Center
Public source inspected; limitations and product scope retained in assessment.
Provider-issued - Justworks Employer of Record (EOR) – Justworks Help Center
Public source inspected; limitations and product scope retained in assessment.
Provider-issued - LETS DEEL LTD overview - Find and update company information - GOV.UK
Public source inspected; limitations and product scope retained in assessment.
Independent published source - FRS102 1A Filleted
Public source inspected; limitations and product scope retained in assessment.
Independent published source - LETS DEEL LTD persons with significant control - Find and update company information - GOV.UK
Public source inspected; limitations and product scope retained in assessment.
Independent published source - OYSTER HR LTD filing history - Find and update company information - GOV.UK
Public source inspected.
Government record or disclosed transaction participant - Justworks PEO & Payroll Plans Pricing - Justworks
Public source inspected; limitations and product scope retained in assessment.
Provider-issued - OYSTER HR LTD overview - Find and update company information - GOV.UK
Public source inspected.
Government record or disclosed transaction participant - Teamed employee country selector, remaining countries
Public provider material inspected for country coverage and the stated EOR service; not a service trial.
Provider-authored material. - Oyster EOR hiring API country support
Public provider material inspected for country coverage and the stated EOR service; not a service trial.
Provider-authored material. - Multiplier EOR product and named country offers
Public provider material inspected for country coverage and the stated EOR service; not a service trial.
Provider-authored material. - Deel EOR offer in United Kingdom
Explicit United Kingdom employment service and its described local administration.
Provider-authored country service page; not independent performance evidence. - Published direct and partner country delivery list.
Published direct and partner country delivery list.
Provider-owned publication; availability and delivery statements are attributed. - Getting ready to employ someone
Employment status, employer costs, payroll registration, pensions and insurance.
Public authority guidance
