If you are an overseas employer with one or more employees based in the UK, you are required to operate a UK payroll—even if you don’t have a UK branch, office, or formal establishment. We support non-resident employers with all aspects of UK payroll compliance, making it straightforward to employ UK-based staff directly.
You don’t need a UK subsidiary, branch, or legal entity to employ someone in the UK. That means you can avoid the complications and cost of engaging an Employer of Record. Your employee will be directly employed by your overseas company—transparent and simple.
Even if the employee works entirely from home and there is no UK office, UK employment law and payroll rules still apply.
At a minimum, you must operate a National Insurance-only payroll. This ensures both employer and employee social security contributions (NICs) are calculated and paid. It also enables contributions to a workplace pension scheme.
However, most of our non-resident employer clients choose to run a voluntary full PAYE payroll. This includes the deduction of income tax at source, which is familiar to UK employees and avoids them needing to file tax returns. It’s a better employee experience.
We explain your options and help you decide what’s best for your business and your UK team.
We handle:
We also help you manage:
PAYE (Pay As You Earn) is the UK’s system for collecting income tax and National Insurance at source. It means:
Employees expect PAYE to be operated. If something is wrong with their payslip, they’ll come to you. That’s why accuracy and on-time payroll are essential.
We’ll guide you through:
Even as a non-resident employer, you must set up a compliant workplace pension scheme. We’ll help you:
You can pay net salaries and HMRC directly from your overseas bank account. But pension providers often require a UK bank account.
We can help with this by:
UK employees must have:
You cannot simply translate a contract from your home country. Our HR team will help you get it right.
Employing people in the UK may trigger other UK tax obligations—for example:
Our tax specialists will assess whether any other filings or registrations are needed.
If your UK employees incur expenses—such as travel, home office costs, or subsistence—you need to ensure reimbursements comply with UK tax rules. If not handled correctly, they could become taxable benefits.
We can advise on:
Whether it’s just one employee or a growing UK team, our payroll services are built for overseas employers with UK-based staff. We only work with non-UK businesses, so we understand exactly what you need—and what you don’t.
Simple setup. Ongoing compliance. Happy employees.
Get in touch to find out how we can support your UK payroll.
Senior Manager
Management Reporting
Assistant Manager
Payroll
