英国 (UK) 提供了无与伦比的人才库来发展您的团队，但管理国家/地区的薪资法规却很复杂。 从计算税款到满足严格的报告要求，行政工作是一项全职工作。
There’s a simpler way to navigate U.K. payroll. Let G-P’s Global Employment Platform handle the complexity for you. Here’s what you need to know when managing payroll services in the U.K.
如何在英国设立薪资系统
Using payroll services in the U.K. helps you comply with local regulations. But before you can hire and pay your team members, you need a legal presence in the country, which usually means setting up a subsidiary in the U.K.
Once your entity is set up, you need to register as an employer with HMRC before paying employees. This allows you to run payroll and report employee pay and deductions to HMRC. Then you can add employees to your payroll system and submit their details through regular payroll reporting. Register before the first payday, but not more than two months before paying employees. HMRC sends the employer PAYE reference by letter, and processing times can vary, so check HMRC’s current response-time service and allow lead time.
接下来，收集每位团队成员的信息，包括：
- 个人信息，例如全名、地址（包括邮政编码）、出生日期和国民保险 (NI) 号码
- 他们上一份工作的 AP 45表格
- 英国税务海关总署 (HMRC) 的入职清单，如果员工没有 P 45则由员工填写。
- 银行明细
- 工作场所养老金资格
You’ll need payroll software that can submit Real Time Information (RTI) reports to HMRC electronically. This is a legal requirement for U.K. PAYE payroll, and employers must usually file on or before each payday.
一个更简单的选择是与像G-P这样的有记录的雇主（专业雇主）合作。 我们以99 % 的准确率处理工资，因此您的团队始终能按时拿到工资。选择我们，您无需设立本地实体，也无需担心工资管理问题。我们保证完全遵守所有薪资和雇佣义务。
英国的工资税和社会保障
所有英国雇主均采用现收现付（奖金预扣制）制度来扣除员工的奖金和NI缴款（NIC）。
英国个人所得税（所得税预扣制）
Income tax is progressive in England, Wales, and Northern Ireland. The standard personal allowance for the 2025/2026 tax year, which is how much someone can usually earn before paying tax, is GBP 12,570. The 2025/2026 income tax rates are:
- Basic rate: 20% on income from GBP 12,571–50,270 in England, Wales and Northern Ireland
- Higher rate: 40% on taxable income from GBP 37,701–125,140 in England, Wales and Northern Ireland. Scotland has different bands and rates.
- Additional rate: 45% on income over GBP 125,140 in England, Wales and Northern Ireland. Scotland has different income tax bands and rates.
苏格兰的所得税税率与其他地区不同。2025/2026 ，它们是
- Starter rate: 19% on income from GBP 12,571–15,397
- Basic rate: 20% on income from GBP 14,877–26,561
- Intermediate rate: 21% on income from GBP 26,562–43,662
- Higher rate: 42% on income from GBP 43,663–75,000
- Advanced rate: 45% on income from GBP 75,001–125,140
- Top rate: 48% on income over GBP 125,140
英国社会保障缴款
雇主和雇员都为社会保障体系缴纳费用。国民保险缴款用于支付国家福利，包括国家养老金。
- U.K. employer contribution: 15% on employee earnings above GBP 5,000 per year. Different thresholds or reliefs may apply for certain employees, including under-21s, apprentices under 25, veterans, and roles in Freeports or Investment Zones.
- U.K. employee contribution: 0% up to GBP 12,570, 8% on earnings above GBP 12,570 up to GBP 50,270, and 2% above that limit
Employees working beyond State Pension age (currently 66 for both men and women) generally stop paying employee Class 1 NICs. Employers usually must still pay employer Class 1 NICs on their earnings.
英国其他商业税
英国企业可能还需要管理：
- Corporation tax: Paid on company profits. Rates are 25% for non-ring-fence profits over GBP 250,000 and 19% for profits up to GBP 50,000. Marginal Relief applies between these thresholds.
- Value added tax (VAT): Applied to most goods and services. The standard rate is 20%, with reduced and zero rates for certain items. Businesses must register if taxable turnover exceeds GBP 90,000 in a rolling 12-month period, or is expected to exceed it in the next 30 days alone.
- Apprenticeship levy: Applies to employers with an annual pay bill over GBP 3M. Charged at 0.5% of the pay bill, with a GBP 15,000 annual allowance.
- Other sector-specific taxes and levies: More obligations may apply depending on the industry.
英国薪资管理要素
- Payment frequency: There’s no legal requirement for how often employees should be paid. Instead, the pay frequency depends on what’s agreed in the employment contract. The most common payroll cycles are monthly for salaried staff, and weekly for hourly or temporary workers. Fortnightly payments aren’t as common.
- A 13 第 9 个月的薪水 : These aren’t mandatory. Any bonuses are usually up to the employer, unless required by the employment contract, a collective agreement, company policy, bonus plan, or established custom and practice.
- Payslip requirements: Employers provide every employee and worker with an itemised payslip on or before payday. It must show gross and net pay, deductions, payment details where pay is split, and hours worked if pay varies by time worked.
- Reporting and deadlines: Employers submit a full payment submission (FPS) to HMRC on or before each employee’s payday. It reports pay, tax, National Insurance, and related payroll details for employees paid in that cycle. PAYE and NI must be received by HMRC by the 22nd after the tax month if paid electronically, or by the 19th if paid by post.
英国公司薪资方案
进军英国的公司在管理薪资方面主要有三种选择：
- Internal payroll: A company with a registered subsidiary in the U.K. and a large HR team can manage payroll internally. This approach requires hiring staff with expertise in U.K. labor and tax law and is often best suited for large organizations with a long-term commitment to the country.
- 与有记录的雇主（专业雇主）合作：与像G-P这样的专业雇主合作是最有效和最安全的选择。 作为专业雇主， G-P负责所有工资、税务和合规义务，让您可以专注于发展业务。
- G-P Contractor™: Although independent contractors aren’t part of payroll, some companies rely on this worker type for specialized projects. With G-P Contractor, you can hire and pay contractors in 190 countries and your choice of currency, using a digital wallet, bank transfer, or virtual card.
英国向独立承包商支付报酬
英国独立承包商负责向英国税务海关总署 (HMRC) 注册进行自我评估，并缴纳自己的所得税和国民保险费。他们不支付所得税预扣费。 他们通过自我评估流程直接缴纳税款。
每年营业额超过90 , 000英镑的独立合同工必须注册并对其服务收取增值税。 企业将这部分增值税作为发票的一部分支付给合同工。 在英国聘用独立承包商时，请记住，他们的法律和税务义务与雇员的义务有很大不同。
Under IR35, also known as off-payroll working, medium and large businesses must assess whether a contractor working through a personal service company is in an “employee-like” role. If so, the business may need to apply PAYE and NICs as if the contractor were an employee.
Reliable payroll services in the U.K. can help you manage these requirements and keep operations running smoothly.
英国的权利和结束雇佣条款
雇佣关系终止时，最终工资必须包括所有未付工资和累计年假工资。雇主必须提供通知，法定最短期限以服务年限为基础：
- 1 week’s notice for service between one month and two years
- 1 week’s notice for each full year of service between two and 12 years
- 12 weeks’ notice for 12 or more years of service
劳动合同可以规定更长的通知期。连续服务满两年的员工如果被裁员，将获得法定裁员补偿金（SRP）。
让G-P管理您的英国工资单
G-P 是所有顶级行业分析师评级的 #1 的 专业雇主。我们为您在 180 + 个国家/地区的团队管理整个员工生命周期，包括工资单。通过灵活的付款选项获得准时、无差错的工资单，只需点击几下即可轻松添加奖金、佣金和例外情况。
G-P专业雇主是领先的人力管理资本、专业雇主组织和薪资平台的首选合作伙伴。 将您的所有数据集中到一个地方，以维持现有的工作流程，同时保证集成系统中数据的一致性和准确性。
预约演示，了解更多关于我们在英国的全球就业产品和专业雇主解决方案的信息。
常见问题解答
薪资提供商如何管理养老金自动注册？
G-P专业雇主通过管理国际团队成员的资格评估、计划注册和缴款计算来自动化养老金自动注册。 我们的平台可处理所有法定通信和监管报告，消除行政摩擦，从而确保完全合规。
如何根据企业规模和员工人数选择薪资服务提供商？
根据员工人数、支付频率、福利复杂程度、养老金自动登记和 HMRC 实时信息报告需求，选择英国薪资服务提供商。小型企业需要简单易用的、经英国税务海关总署 (HMRC) 认可的工资管理软件。规模化和企业级组织需要集成平台来支持自定义工作流程、审计和国际化合规性。G-P Global Employment Platform ™ （全球薪酬平台）将跨越180 + 个国家的跨境薪酬统一到一个系统中。
英国的薪资服务是否支持BACS支付处理？
英国工资服务机构会生成 BACS 付款文件或执行直接 BACS 处理，以确保安全、及时的付款。雇主必须核实供应商是否提供直接 BACS 提交、自动银行文件导出、审批工作流程和对账控制。G-P专业雇主通过自动化审批系统简化工资发放流程，从而减少行政任务的耗时。
雇主需要哪些年终工资报表？
英国雇主在纳税年度结束后的5月1日之前，向在职团队成员提交最终的实时信息工资报告并发放P60 315表格。组织在缴纳第 5A 类国民保险缴款时，应在 P11 D 和 P11 D(b) 表格上报告非工资福利和支出。1G-P 技术跟踪年终纳税义务，以确保顺利遵守英国税务海关总署 (HMRC) 的规定。
英国薪资提供商是否支持国际化团队成员或承包商？
标准的英国薪资工具可处理本地所得税预扣制和国民保险，但管理国际化人才需要跨境专业知识。 组织必须处理跨司法管辖区的保险证明、合同工付款和地方税收规则。G-P承包商对全球工人进行准确分类，而G-P专业雇主则无需在当地设立实体即可管理国际工资补贴和法定福利。
薪资提供商如何正确计算所得税预扣制和国民保险？
工资引擎使用 HMRC 税码、应税工资、工资频率和有效税级来计算工资预扣制。系统会根据收入、类别字母、阈值和雇主缴款率来计算国民保险，然后在发薪日或之前提交实时信息申报表。G-P Gia™ 提供经专家审核的英国工资门槛和税务更新方面的即时指导。
