Employer of Record
Employ people in the UK, without a UK entity
As your employer of record, EOR Services becomes the legal UK employer of the people you choose. They work for you every day; we hold the contract and take care of payroll, tax, pensions and employment compliance.
Who does what
- Choose and interview the person
- You
- Set their work and goals
- You
- Employment contract
- EOR Services
- Payroll, tax and NI
- EOR Services
- Pension and statutory pay
- EOR Services
- HR compliance and records
- EOR Services
What an EOR is
The legal employer, so you don't have to be
An employer of record is a company that employs someone on another business's behalf. The employee signs a UK employment contract with us, appears on our PAYE payroll and gets every right a UK employee should have. You decide who to hire, what they work on and how they're managed.
It's the quickest compliant way to have UK employees when you don't have a UK company, or when setting one up isn't worth it yet. For the full picture, read what is an employer of record.
- No incorporation, UK bank account or HMRC employer registration needed
- Employees on proper UK contracts, not disguised contractor arrangements
- Intellectual property assigned to your business through the contract
Typical EOR use cases
- First UK hire
- Testing the market
- Small UK team
- Sales, support, engineering
- Acquired talent
- Keep a UK hire employed
- Converting a contractor
- Reduce IR35 risk
What's included
Everything a UK employer has to do, done for you
Employment contracts
A UK contract and written statement of particulars from day one, covering pay, hours, holiday, notice, confidentiality and IP assignment.
Right to work checks
We check and record every employee's right to work in the UK before they start, and follow up where permission is time-limited.
PAYE payroll
Accurate monthly payroll with income tax, National Insurance and student loan deductions, and RTI submissions to HMRC on or before each pay day.
Workplace pensions
Auto-enrolment assessment, contributions paid on time, opt-outs and re-enrolment, as The Pensions Regulator requires.
Statutory pay and leave
Sick pay, maternity, paternity and shared parental pay, holiday entitlement and holiday pay calculated under current rules.
HR administration
Onboarding, records, changes to terms, references and leaving procedures, handled consistently and documented.
Getting started
How we onboard a new UK employee
- 1
Agree the terms
You tell us the role, salary, hours, start date and benefits. We confirm what UK law requires and send a clear quote.
- 2
Contract and checks
We issue the employment contract, check the right to work and collect bank, tax and pension details.
- 3
Payroll setup
The employee joins our PAYE payroll and pension scheme, ready for their first pay day.
- 4
Business as usual
They work with your team. Each month we pay them, file with HMRC and send you one invoice.
Compare
EOR or your own UK company?
| Compare | Employer of recordRecommended | Your own UK company |
|---|---|---|
| Time to first hire | As soon as the contract and checks are done | After incorporation, bank account and HMRC registration |
| Corporation tax, accounts, filings | Not created by the employment itself | Annual accounts, confirmation statement, corporation tax |
| Employer's liability insurance | Our responsibility | A legal requirement for you |
| Payroll and pensions | Included | You run it or outsource it |
| Best when | You have a handful of UK staff or are testing the market | You're building a large, permanent UK operation |
More detail in EOR vs setting up a UK entity.
FAQ
Employer of record FAQs
Is using an employer of record legal in the UK?
Yes. The EOR is the employer in law: it holds the contract, operates PAYE and meets employer duties such as pensions and right to work checks. Your business directs the work under a services agreement with the EOR.
Does an employer of record remove permanent establishment risk?
Not necessarily. An EOR deals with employment, payroll and HR compliance. Whether your UK activity creates a taxable presence for your company depends on what your staff do, such as habitually concluding contracts for you. Take tax advice; our guide on permanent establishment risk explains the basics.
Can you employ someone who needs a visa?
Sponsoring a worker requires a Home Office sponsor licence held by the employer. Talk to us about the role first; depending on the situation we can support a sponsor licence application alongside your regulated immigration adviser.
What happens if we later set up a UK company?
Employees can move from us to your new company. We'll help plan the transfer of their employment and can carry on running payroll for your company.
How is an EOR different from a PEO?
A PEO (professional employer organisation) is a US co-employment model. In the UK an employee has one employer, so the equivalent service is an employer of record. Read EOR vs PEO.
Read next
Guides for overseas employers
What Is an Employer of Record? A Plain-English Guide for UK Hiring
An employer of record lets you hire people in the UK without your own UK company. Here is who the legal employer is, what the EOR takes on, and the limits you need to know about.
How to Hire Employees in the UK Without a UK Company: A Step-by-Step Playbook
You can employ people in the UK without setting up a UK company. This playbook walks through the four routes, every employer duty you need to cover, and what a £45,000 hire really costs in 2026/27.
EOR vs Setting Up a UK Entity: Which Is Right for Your First UK Hires?
Setting up a UK company to employ people is more than incorporation. Here is every step involved, how an employer of record compares, and how to decide by headcount and timeline.
Ready to make your first UK hire?
Tell us about the role and we'll send a quote and a clear onboarding plan.