GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in the United Kingdom
Hire the best local or international talent in the UK, fill priority roles and grow your presence without making incorporation the first commitment. Acumen acts as your Employer of Record, so the hiring decision can move ahead while your longer-term entity strategy develops separately.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Compliant employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote markets
Compliant employment solutions in jurisdictions with limited infrastructure.
25+
Years of industry leadership
95%
Client retention
190+
Countries covered
5000+
In-country experts
A UK Employer of Record with its own UK employing companies
Acumen International was founded in the UK in 2000 and employs through UK companies, so contracts, PAYE registration and sponsorship sit with Acumen International directly.
- Employer liability carried in full: Acumen International holds the employer’s legal obligations for every UK employee, including where a specialist third party supports part of the service.
- One accountable team: a named team owns your UK employees from offer to exit, across every country you hire in.
- One pricing model: the same transparent structure for the UK and every other market, so finance can compare and forecast.
Employment in the United Kingdom at a glance
| Item | United Kingdom |
|---|---|
| Currency | Pound sterling (GBP) |
| Capital | London |
| Legal systems | England and Wales, Scotland, Northern Ireland; employment law largely shared, with Northern Ireland legislating separately |
| National Living Wage (21+) | £12.71 per hour from 1 April 2026 |
| Employer National Insurance | 15% on earnings above £5,000 a year |
| Workplace pension | Auto-enrolment; employer pays at least 3% of qualifying earnings |
| Statutory holiday | 5.6 weeks a year (28 days on a five-day week), which can include bank holidays |
| Working time | 48-hour average weekly limit; employees can opt out |
| Payroll | PAYE, usually monthly; reported to HMRC in real time on or before each payday |
| Unfair dismissal protection | After 2 years’ service; 6 months from 1 January 2027 (expected) |
| Statutory notice | 1 week per year of service, up to 12 weeks |
| Statutory redundancy pay cap | £22,530 (from 6 April 2026) |
| Statutory sick pay | £123.25 a week from the first day of sickness |
| 13th month | Not customary; bonuses set by contract |
Employment in the United Kingdom at a glance
Last reviewed October 2026.
| Item | United Kingdom |
|---|---|
| Currency | Pound sterling (GBP) |
| Capital | London |
| Legal systems | England and Wales, Scotland, Northern Ireland; employment law largely shared, with Northern Ireland legislating separately |
| National Living Wage (21+) | £12.71 per hour from 1 April 2026 |
| Employer National Insurance | 15% on earnings above £5,000 a year |
| Workplace pension | Auto-enrolment; employer pays at least 3% of qualifying earnings |
| Statutory holiday | 5.6 weeks a year (28 days on a five-day week), which can include bank holidays |
| Working time | 48-hour average weekly limit; employees can opt out |
| Payroll | PAYE, usually monthly; reported to HMRC in real time on or before each payday |
| Unfair dismissal protection | After 2 years’ service; 6 months from 1 January 2027 (expected) |
| Statutory notice | 1 week per year of service, up to 12 weeks |
| Statutory redundancy pay cap | £22,530 (from 6 April 2026) |
| Statutory sick pay | £123.25 a week from the first day of sickness |
| 13th month | Not customary; bonuses set by contract |
Hiring specialists for the UK’s growth-driving sectors
The UK’s Industrial Strategy, published in June 2025, directs investment into eight growth-driving sectors. Acumen International employs the people those sectors are short of, whether they are already in the UK or need sponsorship to arrive.
| Sector | Roles we employ | What shapes the hire |
|---|---|---|
| Financial services | Risk, compliance and regulatory reporting specialists; quant and treasury roles | FCA conduct and certification rules for regulated roles; bonus deferral in senior packages |
| Digital and technologies | AI, software, data and cyber security engineers | Skilled Worker or Global Talent routes for international hires; IP assignment in every contract |
| Life sciences | Clinical operations, regulatory affairs, manufacturing quality | Salary benchmarking against the Cambridge–Oxford–London corridor; permits timed to trial and site milestones |
| Clean energy industries | Offshore wind, grid and hydrogen engineers; project managers | Project-length contracts; offshore working time and health and safety obligations |
| Advanced manufacturing | Production, automation and aerospace engineers | Shift patterns under the Working Time Regulations; security vetting where contracts require it |
| Defence | Systems and software engineers; programme managers | Security clearance and nationality requirements set by the contracting authority |
| Professional and business services | Legal, consulting and finance leadership | Senior executive contracts with restrictive covenants and garden leave |
| Creative industries | Production, games and design talent | Fixed-term and project contracts kept within employment status rules. |
When companies employ in the UK through Acumen International
| Scenario | What Acumen International provides |
|---|---|
| Testing the UK market | A first hire or small team employed while demand is proven, with no entity commitment |
| Hiring before the UK entity is ready | Compliant employment from day one, then a planned transfer once your entity can employ |
| Converting contractors into employees | Long-term contractors moved onto PAYE employment, closing IR35 exposure |
| Bringing in international talent | Skilled Worker sponsorship and employment under one team |
| Mergers, acquisitions and restructuring | Acquired or carved-out employees kept in continuous employment while structures are settled |
| Switching provider | Employment moved from your current provider with service, visas and payroll continuing |
| Project teams | Fixed-term specialists for UK projects that do not justify a permanent presence |
| Closing a UK entity | Remaining employees retained under Acumen International when running an entity no longer pays |
END-TO-END GLOBAL SOLUTIONS
Everything a UK employment needs, handled by one provider
Acumen International runs the full employment lifecycle in the UK and replaces the separate payroll bureau, employee benefits broker, background screening firm, immigration adviser and employment lawyer most companies would otherwise coordinate.
BEFORE · MULTIPLE VENDORS
Payroll
Company
Benefits
Broker
Tax
Advisor
Recruitment
Company
Immigration
Counsel
Background
Checks
Compliance
Advisor
Translation
Service
AFTER · ONE PARTNER
Acumen Global EOR
One Global EOR Partner
PayrollBenefitsTaxImmigrationComplianceHiring supportTranslation
Eight vendor relationships → one contract, one partner, one point of accountability.
| Stage | What is covered |
|---|---|
| Recruitment | Specialist and executive search, for UK and international candidates |
| Checks | Right to work, criminal record, education and background checks |
| Immigration | Sponsorship, dependant visas, extensions and relocation support |
| Onboarding | UK employment contract, HMRC and pension registration, HR records |
| Payroll | PAYE payroll, payslips, allowances, bonuses, expenses and business travel |
| Time off | Holiday, sickness and family leave tracked and paid correctly |
| Benefits | Pension, private medical and dental, life cover, share plans for executives, equipment |
| Tax and reporting | Real-time HMRC reporting, year-end returns, P60s and P11Ds |
| Offboarding | Resignation, dismissal or mutual agreement, notice, final pay and settlement |
Employer of Record compliance under UK supply and employment law
Acumen International employs the person, runs PAYE and holds the employer’s statutory duties; your team directs the work. UK law regulates that arrangement in three ways, and each one is built into the engagement from the start.
- Employment business rules: supplying workers to a client falls under the Employment Agencies Act 1973 and the Conduct of Employment Agencies and Employment Businesses Regulations 2003, which set terms with both the client and the worker.
- Agency Workers Regulations 2010: after 12 weeks in the same role, a supplied worker is entitled to the same pay and paid annual leave as comparable permanent staff. Acumen International aligns contracts with your pay structure from the outset.
- Off-payroll working (IR35): when contractors move onto employment, Acumen International runs them through PAYE, closing the status question for your finance and tax teams.
Employment Rights Act 2025: what changes and when
The Act received Royal Assent on 18 December 2025 and is being phased in. Acumen International applies each change to every UK contract as it takes effect.
| Change | In force |
|---|---|
| Statutory sick pay from day one; lower earnings limit removed | 6 April 2026 |
| Day-one paternity leave and unpaid parental leave | 6 April 2026 |
| Collective redundancy protective award doubled to 180 days’ pay | 6 April 2026 |
| Fair Work Agency created | 7 April 2026 |
| Unfair dismissal qualifying period cut from 2 years to 6 months; compensation cap removed | 1 January 2027 (expected) |
| Restrictions on dismissal and re-engagement (fire and rehire) | January 2027 |
| Guaranteed hours offers for zero-hours and low-hours workers | 2027 |
| Flexible working by default | Autumn 2027 |
UK work visas and sponsorship, managed by one case team
As the UK employer, Acumen International can act as the Skilled Worker sponsor where the role and engagement meet Home Office rules, and carries the sponsor’s duties for as long as the employment runs.
UK visa routes for international hires
| Route | Fits | Salary requirement |
|---|---|---|
| Skilled Worker | Most non-UK professionals in higher-skilled roles | £41,700 a year or the going rate for the occupation, whichever is higher |
| Skilled Worker, reduced rate | Eligible cases such as new entrants and listed shortage roles | £33,400 a year minimum |
| Global Talent | Leaders and emerging leaders endorsed in their field | None; no sponsor needed |
| Graduate visa holders | Recent UK graduates | None for the visa period; Skilled Worker sponsorship to stay longer |
| Irish citizens and settled status holders | Existing right to work | No visa required |
From offer to first working day
- Occupation code, going rate and salary checked before the offer
- Certificate of sponsorship assigned by Acumen International
- Visa application filed up to 3 months before the start date
- Home Office decision, usually within 3 weeks from outside the UK or 8 weeks from inside; priority services are available for a fee
- Right to work check, PAYE set-up and first payroll
The Immigration Skills Charge is £1,320 for the first 12 months for medium and large sponsors, and it cannot be passed to the worker. Acumen International includes it in the cost of the hire, then reports changes in role, salary or absence to the Home Office within the required deadlines.
Cost of employing in the UK, itemised before the offer
Every UK role is priced line by line before the offer, including sponsorship where it applies.
| Cost line | 2026/27 rule |
|---|---|
| Employer National Insurance | 15% on earnings above £5,000 a year |
| Workplace pension | At least 3% of qualifying earnings; many employers pay more to compete |
| Apprenticeship Levy | 0.5% of the annual pay bill, offset by a £15,000 allowance |
| Immigration Skills Charge | £1,320 for the first 12 months of a sponsored hire, then £660 per six months |
| Benefits | Private medical, life cover and income protection where the market expects them |
UK National Insurance and pension contributions, 2026/27
| Contribution | Employer | Employee |
|---|---|---|
| Class 1 National Insurance | 15% on earnings above £5,000 a year | 8% on earnings from £12,570 to £50,270; 2% above £50,270 |
| Under-21s and apprentices under 25 | 0% up to £50,270, then 15% | Standard employee rates |
| Workplace pension (auto-enrolment minimum) | 3% of qualifying earnings | 5% of qualifying earnings (8% in total) |
Qualifying earnings for pensions run from £6,240 to £50,270 a year.
UK income tax bands, 2026/27
Everyone has a £12,570 tax-free personal allowance; it is withdrawn gradually above £100,000 of income.
| England, Wales and Northern Ireland | Rate |
|---|---|
| Basic: next £37,700 above the allowance (to £50,270) | 20% |
| Higher: £50,271 to £125,140 | 40% |
| Additional: above £125,140 | 45% |
| Scotland (taxable income above the allowance) | Rate |
|---|---|
| Starter: up to £3,967 | 19% |
| Basic: £3,968 to £16,956 | 20% |
| Intermediate: £16,957 to £31,092 | 21% |
| Higher: £31,093 to £62,430 | 42% |
| Advanced: £62,431 to £125,140 | 45% |
| Top: above £125,140 | 48% |
Acumen International withholds income tax and employee National Insurance through PAYE and pays them to HMRC with the employer’s contributions.
The Global Payroll Calculator draws on Acumen International’s research into more than 1,500 official government sources, validated by local lawyers, compliance specialists and accountants.
CTA: Calculate the cost of a UK hire → Global Payroll Calculator, set to the United Kingdom
Employment contracts in the UK, ready for the 2027 dismissal rules
UK dismissal protection is about to extend to employees with six months’ service, so contract terms and probation decisions made now carry more weight. Acumen International drafts each contract with that in view.
- Written statement: the principal statement of employment is issued on the first day, with the remaining written particulars within two months.
- Probation: contractual, not statutory; from January 2027 it should end well inside the six-month protection threshold, with a documented review.
- Fixed-term contracts: an employee on successive fixed-term contracts for four years or more becomes permanent unless the employer can justify otherwise.
- Fair dismissal: a fair reason (conduct, capability, redundancy, statutory restriction or another substantial reason) and a fair procedure following the Acas Code. Discrimination and whistleblowing claims need no qualifying service.
- Restrictive covenants and garden leave: drafted for senior and client-facing roles to protect clients, teams and confidential information.
- Settlement agreements: most negotiated exits close with one, which waives claims in exchange for an agreed payment and requires independent legal advice for the employee.
Notice periods and redundancy pay in the UK, priced into the proposal
Statutory notice in the UK is a floor; contracts usually set more, and senior roles often carry three to twelve months. Acumen International agrees the notice and exit terms with you before the contract is issued.
| Length of service | Minimum notice from the employer |
|---|---|
| 1 month to 2 years | 1 week |
| 2 to 12 years | 1 week per full year |
| 12 years or more | 12 weeks |
- Employee notice: at least 1 week after one month’s service, or longer by contract.
- Pay in lieu of notice: possible where the contract provides for it; garden leave keeps the employee bound by their duties during notice.
- Statutory redundancy pay: after 2 years’ service, half a week’s to one and a half weeks’ pay per year depending on age, on weekly pay capped at £751 and up to 20 years, so a maximum of £22,530. Contractual schemes often pay more.
- Collective redundancies: 20 or more proposed in 90 days require consultation for at least 30 days (45 days for 100 or more) and notice to the government. Failing to consult can cost up to 180 days’ pay per employee from 6 April 2026.
- Unfair dismissal awards: the compensation cap is due to be removed from January 2027, which makes a documented, fair process the main cost control.
Employment compliance risks in the UK, covered before the hire
Legal and procurement sign off on a known position: each UK engagement starts with a review of the exposures that apply to the role.
| Exposure | Where it arises | How Acumen International covers it |
|---|---|---|
| Employment status and IR35 | Contractors working like employees; HMRC off-payroll rules | Role review and costed move onto PAYE employment |
| Equal treatment of supplied workers | Agency Workers Regulations: equal pay and annual leave after 12 weeks | Pay and holiday aligned with comparable direct staff from the start |
| Sponsor licence compliance | Home Office duties: right to work checks, reporting, records; licence suspension for breaches | Acumen International carries the sponsor duties and audits its records |
| Unfair dismissal from 2027 | Six-month qualifying period and no compensation cap (expected 1 January 2027) | Probation reviews and documented, fair procedures |
| Collective redundancy | Protective award of up to 180 days’ pay from April 2026 | Consultation planned and run on the statutory timetable |
| Permanent establishment | A hire who concludes contracts for your business can create UK taxable presence | Role scope reviewed against PE risk before the offer |
| Holiday pay | Pay for 4 of the 5.6 weeks must include regular overtime and commission; Fair Work Agency enforcement expected from 2027 | Holiday pay calculated on the full statutory basis every cycle |
| Regulated roles | FCA certification and conduct rules in financial services | Contracts and onboarding aligned with your regulatory framework |
Employee benefits and payroll in the UK that hold on to talent
UK professionals weigh the whole package. Acumen International builds benefits to the level the role and sector expect: enhanced pension contributions, private medical insurance, life assurance, income protection and car or travel allowances.
Payroll. PAYE payroll runs on the UK tax year (6 April to 5 April). Acumen International reports every payment to HMRC in real time, applies Scottish income tax rates for employees resident in Scotland, deducts student loan repayments where due, and issues itemised payslips, P60s each year and P45s on leaving.
Benefits in kind. Taxable benefits are reported to HMRC and, where agreed, taxed through payroll, so employees avoid surprise tax bills.
Holiday and statutory leave in the UK, administered in full
Acumen International tracks every entitlement, pays statutory leave correctly and recovers what the government reimburses.
| Leave | Entitlement | Pay |
|---|---|---|
| Annual holiday | 5.6 weeks, capped at 28 days, which may include bank holidays | At least 4 weeks at normal pay including regular overtime and commission; the remaining 1.6 weeks at basic pay |
| Bank holidays | 8 in England and Wales, 9 in Scotland (10 in 2026), 10 in Northern Ireland | Employers need not give them as paid leave; set by contract |
| Maternity and adoption | Up to 52 weeks | 90% of average pay for 6 weeks, then £194.32 a week or 90% if lower, for 33 weeks |
| Paternity | Up to 2 weeks; a day-one right | £194.32 a week or 90% if lower, after 26 weeks’ service |
| Shared parental leave | Up to 50 weeks shared between parents | Up to 37 weeks at £194.32 or 90% if lower |
| Neonatal care leave | Up to 12 weeks | Statutory rate, or 90% of average pay if lower, for eligible employees |
| Unpaid parental leave | 18 weeks per child before age 18, up to 4 weeks per child a year; a day-one right from 6 April 2026 | Unpaid |
| Carer’s leave | 1 week every 12 months; a day-one right | Unpaid |
| Parental bereavement leave | 1 or 2 weeks, taken within 56 weeks; a day-one right | Statutory rate for eligible employees |
| Sick leave | Statutory sick pay from the first day | £123.25 a week or 80% of average pay if lower |
Statutory pay rates are 2026/27 figures.
Sources
- National Minimum Wage rates
- Rates and thresholds for employers 2026 to 2027
- Workplace pension contributions
- Skilled Worker visa
- Holiday entitlement and holiday pay
- Redundancy pay
- Statutory notice — Employment Rights Act 1996, s.86
- Agency workers’ rights
- Maternity, paternity and shared parental leave
- Industrial Strategy
- Employment Rights Act 2025 tracker — Hill Dickinson
GLOBAL employment solutions
Build your UK team with Acumen International
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190+ countries
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FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we move employees from Acumen to our own entity in the UK later?
Yes. If your local operation in the UK reaches the point where direct employment makes more sense, Acumen can support the move from the EOR arrangement to your own employing entity. The transition needs to follow the local rules applicable to the employees concerned.
Can we standardise our EOR programme while keeping employment in the UK locally compliant?
Yes. Group-level policies and service standards can be aligned across markets, but the employment arrangement in the UK still needs to follow local rules. Acumen combines central account ownership with country-level employment delivery.
Yes. Group-level policies and service standards can be aligned across markets, but the employment arrangement in the UK still needs to follow local rules. Acumen combines central account ownership with country-level employment delivery.
Can Acumen design statutory and supplementary benefits for employees in the UK?
Yes. The package must first meet the statutory requirements that apply in the UK. Acumen can then help add supplementary benefits around role seniority, talent-market expectations and the client’s wider reward strategy, subject to local availability and tax treatment.
Yes. The package must first meet the statutory requirements that apply in the UK. Acumen can then help add supplementary benefits around role seniority, talent-market expectations and the client’s wider reward strategy, subject to local availability and tax treatment.