英国は、チームを拡大するための比類のない人材プールを提供していますが、同国の給与関連規制を管理するには複雑さが伴います。税金の計算から厳格な報告義務への対応まで、事務作業はフルタイムの仕事に相当する。​​ 

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.​​ 

イギリスで給与計算を設定する方法​​ 

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.​​  

事業体を設立したら、従業員に給与を支払う前に、英国歳入税関庁（HMRC）に雇用主として登録する必要があります。これにより、給与計算を実行し、従業員の給与と控除額を英国歳入税関庁（HMRC）に報告することができます。その後、従業員を給与計算システムに追加し、通常の給与報告を通じてその詳細情報を送信できます。登録には最大5営業日かかる場合がありますので、遅延を避けるためにも早めに手続きを開始してください。​​  

次に、各チームメンバーから以下の情報を収集します。​​ 

英国では給与計算において、HMRC（英国歳入税関庁）に認められ、リアルタイム情報（RTI）報告に対応した給与計算ソフトウェアを使用する必要があります。これは英国における給与計算の法的要件です。​​ 

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.​​ 

英国における給与税と社会保障​​ 

英国のすべての雇用主は、従業員の所得税と国民保険料（NIC）を控除するために、源泉徴収制度（PAYE）を利用しています。​​  

英国の個人所得税（源泉年金制度）​​ 

イングランド、ウェールズ、北アイルランドでは、所得税は累進課税となっている。標準的な個人手当、つまり税金を支払う前に稼げる金額は、GBP 12 、 570です。 2025 / 2026所得税率は以下のとおりです。​​ 

  • 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​​ 

スコットランドは所得税率が異なります。2025 / 2026の場合、これらは次のとおりです。​​ 

  • 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​​ 

英国の社会保障拠出金​​ 

雇用主と従業員は社会保障制度に貢献している。国民保険料は、公的年金を含む公的給付の財源となる。​​ 

  • 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​​ 

公的年金受給開始年齢（現在66 ）を超えて働く従業員は国民保険料を支払う必要はありませんが、雇用主は引き続きその拠出金を支払わなければなりません。​​ 

その他の英国法人税​​ 

英国企業は、以下の点についても管理する必要があるかもしれません。​​ 

  • 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.​​ 

英国における給与管理の要素​​ 

  • 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月の給与​​ : 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.​​  

英国企業向け給与計算オプション​​ 

英国に進出する企業にとって、給与管理には主に3つの選択肢があります。​​ 

  • 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.​​ 

英国における独立請負業者への支払い​​ 

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.​​  

年間売上が GBP 90 , 000を超える独立した請負人は、サービスに登録して VAT を請求する必要があります。 企業はこの VAT を請求書の一部として請負人に支払います。 英国で独立請負業者を雇用する場合、法的義務や税務上の義務は従業員の場合とは大きく異なることを覚えておいてください。​​ 

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.​​ 

英国の権利と休期間​​ 

雇用関係が終了する場合、最終給与には未払い賃金と未消化の年次有給休暇に対する給与がすべて含まれていなければならない。雇用主は、勤続年数に基づいた法定最低期間で、解雇予告を行う必要がある。​​ 

  • 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​​ 

雇用契約では、より長い予告期間を設定できる。勤続2年以上の従業員が解雇された場合、法定解雇手当（SRP）が支給されます。​​ 

G-P英国の給与計算を任せましょう​​ 

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.​​ 

よくある質問​​