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United Kingdom × Employment, Payroll & Mobility

Employment, Payroll & Mobility in the United Kingdom

Hiring, paying and moving people across borders. In the United Kingdom, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Employment, Payroll & Mobility professional in the United Kingdom for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

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United Kingdom at a glanceUK & Ireland

London · Tuesday 3 November

19:07

Local time

Currency
GBP
Working week
Monday – Friday
Commercial centres
London · Manchester · Birmingham
Dialling code
+44
Region
UK & Ireland
Doing business in the United Kingdom →

What the rules say in the United Kingdom

Employment, Payroll & Mobility, the essentials

From the United Kingdom market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.

Full guide · Source-checked research100% of statements checked against a source145 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

  • From April 2026 the National Living Wage for workers aged 21 and over is £12.71 an hour, with £10.85 for ages 18 to 20 and £8.00 for under-18s and apprentices.

    UK-wide. Rates for April 2025 to March 2026 were £12.21, £10.00 and £7.55.GOV.UK · checked 2026-10-18
  • Employers pay secondary Class 1 National Insurance at 15% on earnings above £5,000 a year (£96 a week) in 2026-27.

    Employees pay 8% between £12,570 and £50,270 a year and 2% above. Employment Allowance of £10,500 can reduce eligible employers' bills.HM Revenue & Customs · checked 2026-10-18
  • PAYE income tax for 2026-27 in England, Wales and Northern Ireland is 20% up to £37,700 of taxable pay, 40% to £125,140 and 45% above; Scotland sets its own bands from a 19% starter rate to a 48% top rate.

    Standard personal allowance £12,570. Scottish rates apply to Scottish taxpayers on non-savings, non-dividend income.HM Revenue & Customs · checked 2026-10-18
  • Employers with an annual pay bill over £3 million pay the Apprenticeship Levy at 0.5% of the pay bill, less a £15,000 allowance.

    Connected companies share one allowance.HM Revenue & Customs · checked 2026-10-18
  • Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower, and employers cannot recover it from HMRC.

    2026-27 rate. The removal of the SSP lower earnings limit and waiting days from 6 April 2026 is recorded in gb-people-009.HM Revenue & Customs · checked 2026-10-18
  • Almost all workers are entitled to 5.6 weeks' paid holiday a year, capped at 28 days, and employers may count bank holidays within it.

    Great Britain guidance; pro rata for part-time workers.GOV.UK · checked 2026-10-18
  • Employers must automatically enrol staff aged 22 to State Pension age who earn at least £10,000 a year into a workplace pension and contribute at least 3% of qualifying earnings.

    Qualifying earnings are generally between £6,240 and £50,270 a year; contributions are paid to the scheme by the 22nd of the following month.GOV.UK · checked 2026-10-18
  • Employees in England, Scotland and Wales usually need 2 years' service to claim unfair dismissal; for dismissals from 1 January 2027 this falls to 6 months for most employees.

    Northern Ireland, where employment law is devolved, usually requires 1 year; GOV.UK does not say whether the 2027 change applies there. Automatically unfair reasons need no qualifying period.GOV.UK · checked 2026-10-18

Read the full guide: Employment, payroll and immigration

Scope

What the service covers here

  1. 01Set up compliant employment arrangements
  2. 02Review payroll and employer obligations
  3. 03Address immigration or mobility requirements
  4. 04Coordinate employee movement and local HR compliance

Key questions

What we will work through with you

  • What needs to be decided before employment, payroll & mobility work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Intelligence

Ask about employment, payroll & mobility in the United Kingdom

Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.

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Discuss Employment, Payroll & Mobility in the United Kingdom.