Choose a provider with strong UK compliance (PAYE, NICs, right-to-work, post-Brexit rules), an in-country entity and capacity to act as employer, and a full lifecycle offering (contracts, payroll, pensions, statutory pay, termination). Consider their platform, scalability, and track record in your sector. Paycore matches UK businesses with sector-specialist EOR providers who meet these criteria.
Rates and thresholds change each tax year. Check GOV.UK or your adviser for the current year.
Key rates (2025/26 & 2026/27)
| Rate | 2025/26 | 2026/27 |
|---|---|---|
| NLW (21+) | £12.21/hr | £12.71/hr |
| Employer NICs | 15% above £5k | 15% above £5k |
| SSP (weekly) | £118.75 | £123.25 or 80% AWE |
| SMP/SPP etc (weekly) | £187.18 or 90% AWE | £194.32 or 90% AWE |
| Redundancy cap (week) | £719 | See GOV.UK |
| Pension trigger | £10k; band £6,240–£50,270 | Unchanged |
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Need a UK EOR that handles all of this?
Paycore matches you with sector-specialist EOR providers who handle contracts, payroll, pensions, and compliance.