영국(영국)은 팀을 성장시킬 수 있는 최고의 인재풀을 제공하지만, 영국의 급여 규정을 관리하는 데는 복잡성이 따릅니다. 세금 계산부터 엄격한 보고 요건 충족까지, 관리 업무는 풀타임으로 처리해야 하는 업무입니다.
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.
영국에서 급여를 설정하는 방법
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.
법인을 설립한 후에는 직원에게 급여를 지급하기 전에 HMRC에 고용주 등록을 해야 합니다. 이를 통해 급여를 실행하고 직원 급여 및 공제액을 HMRC에 보고할 수 있습니다. 그런 다음 급여 시스템에 직원을 추가하고 정기 급여 보고를 통해 세부 정보를 제출할 수 있습니다. 등록에 최대 5일(영업일 기준)이 소요될 수 있으므로 지연을 피하려면 일찍 시작하세요.
다음으로, 각 팀원으로부터 다음과 같은 정보를 수집합니다:
- 전체 이름, 주소(우편번호 포함), 생년월일, 국민보험(NI) 번호와 같은 개인 정보
- 이전 직장에서 받은 P45 양식
- The HMRC’s starter checklist, filled out by the employee if they don’t have a P45
- 은행 정보
- 직장 연금 자격
영국에서 급여 관련 법적 의무이기 때문에, HMRC가 인정하고 실시간 정보(RTI) 보고를 지원하는 급여 소프트웨어를 사용해야 합니다.
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.
영국의 급여세 및 사회보장제도
모든 영국 고용주는 직원 소득세 및 국민부담금(NIC)을 공제하기 위해 원천징수(원천징수(PAYE)) 시스템을 사용합니다.
영국 개인 소득세(원천징수(PAYE))
잉글랜드, 웨일스, 북아일랜드에서는 소득세가 누진세입니다. 표준 개인 수당은 세금 납부 전에 벌 수 있는 금액으로, GBP 12,570입니다. 2025/2026 소득세율은 다음과 같습니다:
- 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
스코틀랜드는 소득세율이 다릅니다. 2025/2026의 경우, 다음과 같습니다:
- 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
영국 사회보장 기여금
고용주와 근로자는 사회보장제도에 기여합니다. NIC는 국가 연금을 포함한 국가 복지 자금을 지원합니다.
- 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
주 연금 연령(현재 66)을 초과하여 근무하는 직원은 NIC를 납부하지 않지만 고용주는 여전히 기여금을 납부해야 합니다.
기타 영국 사업 세금
영국 기업도 관리가 필요할 수 있습니다:
- 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.
영국의 급여 관리 요소
- 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 13월 월급 : 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.
영국 기업 급여 옵션
영국에 진출하는 기업에는 급여 관리를 위한 세 가지 주요 옵션이 있습니다:
- 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.
영국에서 독립 계약자에게 지급하는 방법
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.
연간 매출액이 영국 파운드( 90,000 ) 이상인 독립 독립 계약자는 서비스에 대해 부가가치세를 등록하고 부과해야 합니다. 비즈니스는 이 부가가치세를 송장의 일부로 독립계약자에게 지불합니다. 영국에서 독립 계약자를 고용할 때는 법적 및 납세 의무가 직원과 크게 다르다는 점을 기억하세요.
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.
영국 자격 및 해고 조건
고용 관계가 종료되면 최종 급여에는 미지급 임금과 발생한 연차 휴가에 대한 급여가 모두 포함되어야 합니다. 고용주는 근속 기간에 따른 법적 최소 기간을 명시하여 통지를 제공해야 합니다:
- 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
고용 계약에 따라 더 긴 통지 기간을 설정할 수 있습니다. 정리해고를 당한 2년 이상 근속한 직원에게는 법정 정리해고 수당(SRP)이 지급됩니다.
G-P가 영국 급여를 관리합니다.
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.
