Employer of Record in the United Kingdom: equal treatment, PAYE risk and providers
EREditorial team · Updated 14 Oct 20268 min read21 providers compared17 sources
£3,855 employer cost a month before the EOR fee, £40,000 salaryNot all-in: what it leaves out is under the cost table.
US$99 lowest published EOR fee a month, in US dollars
US$699 highest published starting fee a month, in US dollars
21 EOR providers covering the UK
An Employer of Record is lawful in the UK, within limits: a temporarily supplied worker can gain your own staff's basic conditions after 12 weeks, and HMRC's umbrella-company rules can reach an EOR and make you answer for its PAYE.
Short answer
An EOR in the UK is allowed with limits: lawful, but it sits beside the agency-worker and umbrella-company rules.
For temporary supply under your direction, the worker gets your own staff's basic conditions after 12 weeks in the same role.
From 6 April 2026, HMRC's umbrella rules can reach an EOR, and HMRC can then recover underpaid PAYE from the end client.
Providers publish UK fees in US dollars, from US$99 to US$699 a month; we do not convert them, so no total includes the fee.
An employer of record is lawful, but two regimes can reach it. Where a worker is supplied temporarily to work under a hirer's supervision and direction, the Agency Workers Regulations give them the hirer's basic working and employment conditions after 12 weeks in the same role. From 6 April 2026 HMRC's umbrella-company rules cover any business supplying labour under an employment contract, which can include an EOR, and make the client jointly liable for PAYE where it contracts directly.
What one hire costs
Monthly cost of an employee on £40,000 a year: the cost before the EOR fee.
Assumes: Employee aged 22 or over on a permanent contract, earning at least GBP 10,000 a year and so auto-enrolled in a workplace pension at the legal minimum; no Employment Allowance claimed.
Cost before the EOR fee, a month£3,855
Gross salary£3,33386%
Employer contributions£52214%
Percentages are shares of the total, not of salary.
Employer auto-enrolment pension (minimum, qualifying earnings)[10][11]
3%
84
Cost before the EOR fee
3,855
Plus the EOR fee, not in this total. Published fees per employee: US$99 to US$699 a month (18 providers, USD); €299 a month (one provider, EUR). We add a fee to the total only when at least 3 providers publish one in GBP, and we do not convert currencies.
Employer National Insurance is charged on pay above the secondary threshold of GBP 5,000 a year, with no upper limit, and is shown before any Employment Allowance, which lets an eligible employer take up to GBP 10,500 a year off its employer National Insurance (a company whose sole director is its only employee liable for it cannot claim). The pension line is the legal minimum, 3% of qualifying earnings between GBP 6,240 and GBP 50,270; many schemes pay more. The Apprenticeship Levy (0.5%) is left out because it applies only to a pay bill above GBP 3 million. Employer's liability insurance, sick pay and other costs are not rates and are not included.
How an EOR works in the United Kingdom
The provider’s UK entity signs the employment contract, operates PAYE and pays the worker, while your managers set the work. That split brings in the agency and umbrella rules.
Who does what when an EOR employs for you in United Kingdom
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in United Kingdom: it signs the employment contract and runs payroll, social contributions and benefits.
Your company and the EOR provider split duties by contract; who directs the work in practice is what the law in United Kingdom looks at.
Your companyNo entity in United Kingdom
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in United Kingdom
Employment contractPayroll, social contributions, benefits
EmployeeWorks in United Kingdom
Duties split by contract
Your company and the EOR provider split duties by contract; who directs the work in practice is what the law in United Kingdom looks at.
The Agency Workers Regulations 2010 cover a person supplied by a temporary work agency to work temporarily for, and under the supervision and direction of, a hirer.[1] Where an EOR arrangement fits that description, the worker is entitled to the same basic working and employment conditions as someone the hirer recruited directly,[2] but only after 12 continuous calendar weeks in the same role with the same hirer.[3] The test turns on temporary supply, so it depends on how the arrangement runs.
Visas follow a separate rule. Home Office sponsor guidance bars sponsoring a worker when the job amounts to hiring them out to a third party.[7] A provider’s sponsor licence therefore covers its own staff, not a hire placed with you.
EOR or your own UK company
With your own company you employ directly, so no agency or umbrella rule sits between you and the worker, and a visa hire runs through your own sponsor licence, if you hold one, rather than someone else’s.
On the payroll side the entity needs a PAYE registration with HMRC before anyone is paid, made no more than two months before the first payment.[12] The payroll page sets out that step, the others that come before the first payday and what follows each month.
The money differs in kind. Through an EOR you pay a fee for each worker every month, published in US dollars, so the cost table shows it next to salary and contributions rather than in one sum. With your own company the fee goes, and the cost of running the company and its payroll takes its place; the own-payroll cost shows salary and contributions without a provider.
28 days[14]5.6 weeks of paid holiday, which is 28 days on a five-day week; the statutory entitlement is capped at 28 days, and the employer may count bank holidays towards it.
Minimum notice
1 week[15]One week after one month of service; one week for each completed year from two to twelve years; twelve weeks from twelve years.
Public holidays by month
8 public holidays in England and Wales in 2026[16][17]England and Wales, 2026; Scotland and Northern Ireland differ. Employers need not give paid leave on bank holidays.
JanJ1
FebF0
MarM0
AprA2
MayM2
JunJ0
JulJ0
AugA1
SeptS0
OctO0
NovN0
DecD2
New Year's Day
Good Friday
Easter Monday
Early May bank holiday
Spring bank holiday
Summer bank holiday
Christmas Day
Boxing Day (substitute day)
EOR providers in United Kingdom
All 21 EOR providers we track that cover United Kingdom, ranked by our EOR score. How we score
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Its UK page does not state whether the employing entity is its own or a partner's.
7.4Our score 7.4 of 10Limited dataOur EOR score
EOR price from
US$459per employee a month, billed annually
EOR countries160 claimed, 106 documented
Onboarding2–3 days
ServicesEOR · COR · Contractors · Payroll
Best for
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
Publishes no EOR list price; each offer is a quote.
5.9Our score 5.9 of 10Limited dataOur EOR score
EOR price
Custom quote
EOR countries80 claimed, 59 documented
ServicesEOR · Contractors · Payroll
Best for
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
Yes, with limits. Under the Agency Workers Regulations a temporarily supplied worker can gain equal basic conditions after 12 weeks, and HMRC's umbrella-company rules can make the end client answer for PAYE.
Can an EOR sponsor a Skilled Worker visa for someone working for me?
Not for a job placed with you. Home Office sponsor guidance bars sponsoring a worker whose job amounts to hiring them out to another organisation. A provider's sponsor licence covers its own staff.
Who is liable for PAYE when an EOR employs my worker in the UK?
The EOR operates PAYE as the employer. Since 6 April 2026, if HMRC's umbrella definition covers the EOR and you contract with it directly, you and the EOR are jointly liable for unpaid PAYE, and HMRC can recover it from you.
How much does an EOR cost in the UK?
Employer contributions add ≈16% to salary. Providers publish fees in US dollars, from US$99 to US$699 a month as published, so the cost table shows the fee apart rather than in a total.
Own entity — company register
