Your UK hire, from offer to first payday.
An EOR can employ someone in the UK for you, but you still need to agree the right salary, benefits and working arrangements. Start with the employee’s location, then build a complete employment budget.
Official sources checked 22 September 2026. Rates below refer to 2026/27 unless stated. This guide gives general information; the employee’s circumstances and current law determine the actual requirements.
How do you hire someone through an EOR?
Choose the employment arrangement before promising a start date. A signed commercial quote does not by itself complete the employee’s right-to-work checks, contract or payroll setup.
- Confirm where the person will work. Record their UK location, role, hours, salary and any planned overseas work. Northern Ireland has a separate employment-law framework.
- Compare a complete quote. Give providers the same salary, benefits, funding currency and intended start date. Get fees, deposits and exit terms in writing.
- Check the legal employer and right to work. Ask who employs the person, who performs the required checks and whether immigration support is needed. EOR service does not automatically confer a right to work or a sponsorship route.
- Agree the contract and responsibilities. Cover work location, hours, holiday, sick pay, probation, notice, intellectual property and data handling. Decide who manages performance, absence and workplace safety.
- Complete payroll and pension setup. Confirm the payday, funding deadline, pension scheme, benefits and employee access to payslips.
- Check the first invoice and payslip. Reconcile them to the quote and provide a clear route for employee questions.
Primary guidance: right-to-work checks and written employment particulars.
What should you budget beyond salary?
Add employer National Insurance, pension contributions, the EOR fee and agreed benefits. Income tax and employee National Insurance are normally deductions from gross pay, not extra employer charges.
| Item | Starting point for your budget |
|---|---|
| Employer National Insurance | Standard rate: 15% above the £5,000 annual secondary threshold. Reliefs and exceptions depend on the employee and employer. |
| Workplace pension | Most qualifying-earnings schemes require at least 3% from the employer on earnings between £6,240 and £50,270. Total minimum contributions are usually 8%, including employee contributions and applicable tax relief. |
| Automatic enrolment | Normally applies to eligible workers aged 22 to State Pension age earning over £10,000 a year. Other workers may have rights to opt in or join. |
| National Living Wage | £12.71 an hour for age 21+, effective 1 April 2026. Different minimum rates apply to younger workers and qualifying apprentices. |
| EOR and optional costs | Management fees, enhanced benefits, equipment, insurance, immigration and any provider-specific extras. |
A £50,000 salary produces an illustrative annual subtotal of £58,062.80 before the EOR service fee under standard assumptions. See the calculation and its assumptions.
Sources: HMRC 2026/27 rates, pension contributions, pension eligibility and minimum wage rates.
Which employment rules matter from the start?
Holiday and working time
Most workers receive 5.6 weeks of paid annual leave. For someone working five days a week, that is 28 days; bank holidays can form part of the entitlement. Part-time and irregular-hours calculations differ. Standard working-time rules include a 48-hour average weekly limit, with a voluntary opt-out available in many cases, and rest entitlements.
Check holiday entitlement and working-time limits.
Sick pay and family leave
From 6 April 2026, eligible Statutory Sick Pay is payable from the first qualifying day of sickness, with the lower earnings limit removed. The 2026/27 weekly amount is the lower of £123.25 and 80% of average weekly earnings. Enhanced company sick pay is separate.
Maternity leave can last up to 52 weeks. For eligible employees, statutory maternity pay lasts up to 39 weeks: 90% of average earnings for the first six weeks, then the lower of £194.32 and 90% of average earnings. Paternity and unpaid parental leave became day-one leave rights in Great Britain in April 2026; statutory pay has separate eligibility tests.
Sources: Statutory Sick Pay, maternity pay and Acas changes guide.
Probation is not an exemption from employment rights
Put the probation period and review process in the contract. Employees can still have protection against discrimination and automatically unfair dismissal before the ordinary unfair-dismissal qualifying period. Work with the legal employer before changing terms or ending employment.
Check who is responsible in the employment chain
From 6 April 2026, new PAYE responsibilities apply to labour supply chains that include umbrella companies. Do not assume the rule applies identically to every EOR arrangement. Ask the provider to explain your actual chain and the responsibilities each party retains.
Is hiring the same everywhere in the UK?
No. England, Wales and Scotland share much of the employment-law framework, but Northern Ireland has separate employment legislation. Do not apply the Great Britain reform timetable to a Northern Ireland hire without checking it.
- Scotland: Scottish income-tax bands can affect the employee’s take-home pay. Bank holidays also differ.
- Wales: Welsh income-tax rates are set separately, even when the resulting rates match England’s.
- Northern Ireland: check employment rights and procedures through Northern Ireland guidance and the Labour Relations Agency.
- Every location: agree which bank holidays the employee takes and how these fit within the contract’s total holiday entitlement.
Sources: UK bank holidays, Northern Ireland employment rights and Labour Relations Agency.
What is changing after September 2026?
The Employment Rights Act changes are being introduced in stages. These are the announced Great Britain dates checked on 22 September 2026; implementation details and commencement provisions need checking before action.
| Announced date | Change to plan for |
|---|---|
| 1 October 2026 | Employment tribunal time limits increase to six months for most claims. Acas lists 9 November 2026 for Scottish breach-of-contract claims. |
| 30 October 2026 | Stronger duties to prevent sexual harassment and liability for third-party harassment unless all reasonable steps have been taken. Trade-union-related changes also commence. |
| 1 January 2027 | Ordinary unfair-dismissal eligibility falls from two years to six months; the compensation cap is removed. Stronger dismissal-and-rehire protections are also announced. |
| Later in 2027 | Further reforms include flexible-working processes and rights around zero- and low-hours work. Several precise commencement dates remain unannounced. |
Ask your EOR when it will update contracts, manager guidance and procedures. Keep an effective date beside each change rather than treating the whole Act as already in force.
Source and next check: Acas Employment Rights Act implementation guide.
What happens if the hire does not work out?
Ending your EOR subscription and ending the employee’s employment are different processes. Ask the legal employer to confirm the lawful process, contractual and statutory notice, accrued holiday, final pay and any redundancy or other obligations.
In Great Britain, statutory employer notice normally starts at one week after one month’s service, increasing with service up to twelve weeks; a contract can require more. Ordinary unfair-dismissal protection generally still requires two years as at this guide’s check date, with exceptions and the announced change above.
Ask separately for provider exit fees, remaining annual commitments and deposit release dates. If you are opening your own UK company, plan the employment transfer and continuity questions before cancelling the EOR.
Sources: notice periods and dismissal rights.
Use the quote checklist