Penggajian masuk​​  Inggris.​​ 

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.​​  

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.​​  

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​​ 
• Daftar periksa pemula HMRC, diisi oleh karyawan jika mereka tidak memiliki P45​​ 
• Perincian bank​​ 
• Kelayakan pensiun di tempat kerja​​  

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.​​ 

Alternatif yang lebih mudah adalah bermitra dengan perusahaan of record (Employer of Record) seperti G-P. Kami menangani penggajian dengan akurasi 99%, sehingga TIM Anda selalu dibayar tepat waktu. Bersama kami, Anda tidak perlu menyiapkan entitas lokal atau khawatir tentang admin penggajian. Kami memastikan kepatuhan penuh terhadap semua kewajiban penggajian dan ketenagakerjaan.​​ 

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))​​ 

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.​​ 

Skotlandia memiliki tingkat pendapatan pajak yang berbeda. Untuk 2025/2026, ini adalah:​​ 

• 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​​ 

kontribusi jaminan sosial Inggris​​ 

Pengusaha dan karyawan berkontribusi terhadap sistem jaminan sosial. NIC mendanai tunjangan negara, termasuk pensiun negara.​​ 

• 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.​​ 

Pajak bisnis Inggris lainnya​​ 

Bisnis di Inggris mungkin juga perlu mengelola:​​ 

• 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.​​ 

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 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.​​  

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.​​ 
• Bermitra dengan perusahaan of record (Employer of Record): Bekerja dengan Pemberi Kerja Tercatat seperti G-P adalah pilihan yang paling efisien dan aman. Sebagai Employer of Record, G-P menangani semua kewajiban penggajian, pajak, dan kepatuhan, memungkinkan Anda untuk fokus mengembangkan bisnis Anda.​​ 
• 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​​ 

Kontrak independen Inggris bertanggung jawab untuk mendaftar untuk penilaian mandiri dengan HMRC dan membayar pajak, pendapatan dan NIC mereka sendiri. Mereka tidak membayar Bayar Saat Menerima Pendapatan (Pay As You Earn). Mereka membayar pajak mereka secara langsung melalui proses penilaian mandiri.​​  

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 adalah peringkat Employer of Record #1 oleh semua analis industri top. Kami mengelola seluruh siklus hidup karyawan, termasuk penggajian, untuk tim Anda di negara 180+. Dapatkan penggajian tepat waktu dan bebas kesalahan dengan opsi pembayaran yang fleksibel dan tambahkan bonus, komisi, dan pengecualian dengan mudah hanya dengan beberapa klik.​​  

G-P Employer of Record adalah mitra pilihan untuk platform MANAJEMEN SUMBER DAYA MANUSIA, Organisasi Ketenagakerjaan Profesional, dan payroll terkemuka. Satukan data tenaga kerja Anda di satu tempat untuk mempertahankan alur kerja yang ada sambil menjamin data yang konsisten dan akurat di seluruh sistem terintegrasi Anda.​​ 

Pesan demo untuk mempelajari lebih lanjut tentang produk ketenagakerjaan global kami dan solusi Employer of Record di Inggris.​​ 

Pertanyaan Umum​​