What Is an Employer of Record in the United Kingdom?
An Employer of Record (EOR) in the United Kingdom is a third-party organization that becomes the legal employer of your UK workers on your behalf. It lets companies based anywhere hire people in England, Scotland, Wales, or Northern Ireland without forming a UK company, subsidiary, or branch. The EOR takes on the statutory employer duties- UK-compliant contracts, PAYE payroll, National Insurance, pension auto-enrolment, statutory leave and pay, and lawful termination. You keep full control of the employee’s role, priorities, and performance.
What Is an Employer of Record in the United Kingdom?
- You want to test the UK or wider European market before committing to an entity
- You need to hire key talent quickly and cannot wait for incorporation and banking
- You are building a distributed team across several countries
- You want to reduce exposure to UK employment and tax compliance risk
- You need flexibility to scale without long-term corporate overhead
Komp delivers this as part of a single workforce platform, so your UK employees sit alongside contractors, EOR workers, and direct employees in other countries, governed by the same data, workflows, and controls.
How KOMP’s Employer of Record Works in the United Kingdom
KOMP becomes the legal employer for your UK team members and takes on their statutory liabilities while you run the work. Here is what that looks like in practice.
Market entry without entity setup
Skip Companies House filings, director appointments, registered office arrangements, UK business banking, and HMRC employer registration. KOMP’s existing UK infrastructure lets you make offers as soon as you find the right person.
Hire-to-retire lifecycle management
Komp Activate runs onboarding, contracts, and benefits; Komp PayOps runs monthly PAYE payroll with RTI filings; Komp TimeOps tracks attendance, leave, and timesheets; and compliant offboarding closes the loop, all in one flow.
One view across every country
Komp Workforce gives HR, Finance, and Legal a single source of truth for UK and global headcount; payroll status, tax codes, pension contributions, holiday balances, and compliance alerts with audit trails built in.
What KOMP Handles Under EOR in the United Kingdom
KOMP manages every part of the UK employment relationship so your team can focus on the work, not the paperwork.
Compliant employment contracts
We issue contracts that include the written statement of employment particulars required from day one- pay, hours, holiday, notice, probation, and other key terms aligned to current UK legislation and reviewed as the law changes.
Digital onboarding
We collect right-to-work evidence, starter information or P45 details, bank details, and emergency contacts; register the employee for payroll; apply the correct tax code; and enrol them into the workplace pension, so they are set up before day one.
Payroll and salary disbursement
Komp PayOps calculates gross-to-net pay in GBP, applies all statutory deductions, submits Full Payment Submissions to HMRC on or before each payday, and pays employees through our owned payment infrastructure with clear payslips.
Income Tax and PAYE
We apply HMRC tax codes (including Scottish and Welsh rates where relevant), handle student and postgraduate loan deductions, and manage year-end duties such as P60s and benefits reporting.
National Insurance and statutory payments
We calculate and remit employee and employer National Insurance using current rates and category letters, and administer Statutory Sick Pay, Maternity, Paternity, Adoption, Shared Parental, and Bereavement Pay.
Pension auto-enrolment
We assess eligibility, enrol qualifying workers, process employer and employee contributions (minimum 8% combined), manage opt-outs and three-yearly re-enrolment, and keep records ready for The Pensions Regulator.
Time, leave, and HR support
Komp TimeOps tracks holiday entitlement, sickness absence, and working hours against the Working Time Regulations. Employees get responsive support, and records are held in line with UK GDPR.
Offboarding and final pay We manage resignations and terminations with the correct notice, fair process, and, where applicable, redundancy consultation and statutory redundancy pay. Final pay includes accrued holiday, and we issue the P45 and pension leaver notifications.
Employer of Record vs Entity Setup in the UK
KOMP manages every part of the UK employment relationship so your team can focus on the work, not the paperwork.
Compliant employment contracts
We issue contracts that include the written statement of employment particulars required from day one- pay, hours, holiday, notice, probation, and other key terms aligned to current UK legislation and reviewed as the law changes.
Digital onboarding
We collect right-to-work evidence, starter information or P45 details, bank details, and emergency contacts; register the employee for payroll; apply the correct tax code; and enrol them into the workplace pension, so they are set up before day one.
Payroll and salary disbursement
Komp PayOps calculates gross-to-net pay in GBP, applies all statutory deductions, submits Full Payment Submissions to HMRC on or before each payday, and pays employees through our owned payment infrastructure with clear payslips.
Income Tax and PAYE
We apply HMRC tax codes (including Scottish and Welsh rates where relevant), handle student and postgraduate loan deductions, and manage year-end duties such as P60s and benefits reporting.
National Insurance and statutory payments
We calculate and remit employee and employer National Insurance using current rates and category letters, and administer Statutory Sick Pay, Maternity, Paternity, Adoption, Shared Parental, and Bereavement Pay.
Pension auto-enrolment
We assess eligibility, enrol qualifying workers, process employer and employee contributions (minimum 8% combined), manage opt-outs and three-yearly re-enrolment, and keep records ready for The Pensions Regulator.
Time, leave, and HR support
Komp TimeOps tracks holiday entitlement, sickness absence, and working hours against the Working Time Regulations. Employees get responsive support, and records are held in line with UK GDPR.
Offboarding and final pay We manage resignations and terminations with the correct notice, fair process, and, where applicable, redundancy consultation and statutory redundancy pay. Final pay includes accrued holiday, and we issue the P45 and pension leaver notifications.
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