Britania Raya (UK) menawarkan kumpulan talenta yang tak tertandingi untuk mengembangkan TIM Anda, tetapi mengelola peraturan penggajian negara tersebut memiliki kompleksitas tersendiri. Mulai dari menghitung pajak hingga memenuhi persyaratan pelaporan yang ketat, pekerjaan admin adalah pekerjaan penuh waktu.
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.
Cara mengatur penggajian di Inggris
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.
Setelah badan usaha Anda didirikan, Anda perlu mendaftarkan diri sebagai perusahaan ke HMRC sebelum membayar karyawan. Ini memungkinkan Anda untuk menjalankan penggajian dan melaporkan gaji serta potongan karyawan kepada HMRC. Kemudian Anda dapat menambahkan karyawan ke sistem penggajian Anda dan mengirimkan detail mereka melalui pelaporan penggajian reguler. Pendaftaran dapat memakan waktu hingga lima hari kerja, jadi mulailah lebih awal untuk menghindari penundaan.
Selanjutnya, kumpulkan informasi dari setiap anggota tim, termasuk:
- Data pribadi, seperti nama lengkap, alamat (termasuk kode pos), tanggal lahir, dan nomor Asuransi Nasional (NI)
- Formulir AP45 dari pekerjaan mereka sebelumnya
- The HMRC’s starter checklist, filled out by the employee if they don’t have a P45
- Perincian bank
- Kelayakan pensiun di tempat kerja
Anda harus menggunakan perangkat lunak penggajian yang diakui oleh HMRC dan mendukung pelaporan informasi waktu nyata (RTI), karena ini merupakan persyaratan hukum untuk penggajian di Inggris.
An easier alternative is to partner with an employer of record (EOR) like G-P. We handle payroll with 99% accuracy, so your team is always paid on time. With us, you don’t have to set up a local entity or worry about payroll admin. We ensure full compliance with all payroll and employment obligations.
Pajak gaji dan jaminan sosial di Inggris
Semua pemberi kerja di Inggris menggunakan sistem bayar sesuai penghasilan (Bayar Saat Menerima Pendapatan (Pay As You Earn)) untuk memotong pajak pendapatan karyawan dan kontribusi NI (NIC).
Pendapatan pajak pribadi Inggris (Bayar Saat Menerima Pendapatan (Pay As You Earn))
Pajak penghasilan bersifat progresif di Inggris, Wales, dan Irlandia Utara. Batas penghasilan pribadi standar, yaitu jumlah penghasilan seseorang sebelum membayar pajak, adalah GBP 12,570. Tarif pajak pendapatan 2025/2026 adalah:
- Basic rate: 20% on income from GBP 12,571–50,270
- Higher rate: 40% on income from GBP 50,271–125,140
- Additional rate: 45% on income over GBP 125,140
Skotlandia memiliki tingkat pendapatan pajak yang berbeda. Untuk 2025/2026, ini adalah:
- Starter rate: 19% on income from GBP 12,571–14,876
- 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
kontribusi jaminan sosial Inggris
Pengusaha dan karyawan berkontribusi terhadap sistem jaminan sosial. NIC mendanai tunjangan negara, termasuk pensiun negara.
- U.K. employer contribution: 13.8% on all employee earnings above GBP 9,100 per year
- U.K. employee contribution: 8% on earnings from GBP 12,570–50,270, and 2% on earnings above this limit
Karyawan yang bekerja melebihi usia pensiun negara (saat ini 66) tidak membayar NIC, tetapi pemberi kerja tetap harus membayar iuran mereka.
Pajak bisnis Inggris lainnya
Bisnis di Inggris mungkin juga perlu mengelola:
- Corporation tax: Paid on company profits. Rates are 25% for profits over GBP 250,000 and 19% for profits up to GBP 50,000, with marginal relief available 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 12-month period.
- 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.
Elemen-elemen administrasi penggajian di Inggris
- 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 13gaji bulan ke- : These aren’t mandatory. Any bonuses are up to the employer and usually outlined in the employment contract.
- Payslip requirements: Employers provide every employee with an itemized payslip on or before payday. The payslip must show gross and net pay, all deductions, 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, reporting pay and deductions for every employee paid in that cycle. PAYE and NI must be paid to HMRC by the 22 of the following month if paying electronically, or by the 19 if paying by post.
Opsi penggajian di Inggris untuk perusahaan
Perusahaan yang berekspansi ke Inggris memiliki tiga opsi utama untuk mengelola penggajian:
- 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.
- Partner with an employer of record (EOR): Working with an EOR like G-P is the most efficient and secure option. As the EOR, G-P handles all payroll, tax, and compliance obligations, allowing you to focus on growing your business.
- 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.
Membayar kontraktor independen di Inggris
U.K. independent contracts are responsible for registering for self-assessment with HMRC and paying their own income tax and NICs. They don’t pay PAYE. They pay their taxes directly through the self-assessment process.
Kontraktor independen dengan jumlah masuk karyawan lebih dari GBP 90,000 per tahun harus mendaftar dan membebankan PPN atas layanan mereka. Perusahaan membayar PPN ini kepada kontraktor sebagai bagian dari faktur. Ketika melibatkan kontraktor independen di Inggris, ingatlah bahwa kewajiban hukum dan pajak berbeda secara signifikan dengan karyawan.
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.
Hak Inggris dan ketentuan pemutusan
Ketika hubungan kerja berakhir, pembayaran terakhir harus mencakup semua upah yang belum dibayarkan dan pembayaran untuk cuti tahunan yang telah terakumulasi. Pemberi kerja harus memberikan pemberitahuan, dengan periode minimum yang sah berdasarkan masa kerja:
- 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
Kontrak kerja dapat menetapkan periode pemberitahuan yang lebih lama. Karyawan dengan masa kerja lebih dari dua tahun yang dirumahkan akan mendapatkan pembayaran kelebihan gaji (SRP).
Percayakan pengelolaan penggajian Anda di Inggris G-P
G-P is the #1 rated EOR by all top industry analysts. We manage the entire employee lifecycle, including payroll, for your teams in 180+ countries. Get on-time, error-free payroll with flexible payment options and easily add bonuses, commissions, and exceptions in just a few clicks.
G-P EOR is the preferred partner for leading HCM, PEO, and payroll platforms. Bring your workforce data together in one place to maintain existing workflows while guaranteeing consistent and accurate data across your integrated systems.
Book a demo to learn more about our global employment products and EOR solutions in the U.K.
