ACCESS UNITED KINGDOM

SOLUTIONS FOR THE UNITED KINGDOM

EMPLOYED

Retention (for a typical contractor)

  • 62 – 66%*

Eligibility

    • EU/EEA nationals

Features

    • The Employer,(our AF Group partner in the UK), will run a UK payroll and deduct the necessary tax and National Insurance costs
    • The employer and employee National Insurance costs are part of the contract value and not borne by the Employer
    • The employment is through 24×7 Umbrella Ltd, the Access Group partner in the UK, to work for the end client
    • A UK payroll with monthly salary and pay slips showing all legal deductions and payments to the relevant authorities
    • Highest legitimate retention from employment through the application of local allowable deductions and, for non-UK tax residents, the provisions of international taxation and social security treaties
    • Withholding at source of tax, social security, pensions and all other work-related contributions and their payment to the relevant authorities

Registrations

    • AF will ensure that all required registrations are handled in the UK (The contractor must obtain a National Insurance number)

PSC SOLUTION – UK PSC IN THE UK

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • UK nationals, EU/EEA nationals and those with a legal right to work in the UK

Features

If the contract is outside IR35, the contractor works as an employee of his/her PSC. The company will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value). The balance of company profits after tax allowable expenses (including the payroll costs) and payment of any Corporation Tax can be taken as dividends
  • If the contract is not outside IR35, the company will run a payroll for the contractor (employee) on the full contract value, less allowable expenses of 5%
  • Access Financial can help open a UK limited company, if required
  • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
  • UK nationals are liable for UK National Insurance
  • Foreign nationals may continue to pay in their home countries if an A1 certificate can be obtained. If no A1 certificate can be obtained UK National Insurance is payable

Registrations

    • ATA will ensure that all required registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)

PERSONAL SERVICE COMPANY (PSC) - FOREIGN PSC IN THE UK

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • EU/EEA nationals and those with a legal right to work in the UK

Features

    • The contractor works in the UK as the employee of his/her EU/EFTA personal services company
    • The PSC will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value)
    • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
    • The company profits, after deduction of any tax allowable expenses (including payroll costs) are subject to Corporation Tax where the company has a Permanent Establishment
    • Foreign nationals may continue to pay social security in their home countries if an employed A1 certificate is obtained. If no A1 is obtained, UK National Insurance is payable on the monthly salary

Registrations

    • AF will ensure that all the necessary registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)
    • Access Financial registers the foreign PSC on the commercial register as a foreign employer and sets up a UK payroll

POSTED SOLUTION

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

EU/EEA nationals and those with a legal right to work in the UK who are tax-resident in a state where AF has an employing company. These include:

Belgium

Bulgaria

Denmark

China

France

Germany

Hong Kong

India

Luxembourg

Malaysia

Norway

Spain

Sweden

Switzerland

Netherlands

Features

  • AF will employ the contractor on its foreign payroll and post the employee to the UK
  • The employee will pay taxes in the home country for stays of up to 183 days
  • For stays exceeding 183 days taxes will be payable in the UK from Day 1
  • Social Security will be payable in the UK from the start unless an A1 can be obtained, in which case, social security may be paid back home for up to 24 months
  • AF will pay the tax and social security to the appropriate authorities

Retention (for a typical contractor)

  • 62 – 66%*

Eligibility

    • EU/EEA nationals

Features

    • The Employer,(our AF Group partner in the UK), will run a UK payroll and deduct the necessary tax and National Insurance costs
    • The employer and employee National Insurance costs are part of the contract value and not borne by the Employer
    • The employment is through 24×7 Umbrella Ltd, the Access Group partner in the UK, to work for the end client
    • A UK payroll with monthly salary and pay slips showing all legal deductions and payments to the relevant authorities
    • Highest legitimate retention from employment through the application of local allowable deductions and, for non-UK tax residents, the provisions of international taxation and social security treaties
    • Withholding at source of tax, social security, pensions and all other work-related contributions and their payment to the relevant authorities

Registrations

    • AF will ensure that all required registrations are handled in the UK (The contractor must obtain a National Insurance number)

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • UK nationals, EU/EEA nationals and those with a legal right to work in the UK

Features

  • If the contract is outside IR35, the contractor works as an employee of his/her PSC. The company will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value). The balance of company profits after tax allowable expenses (including the payroll costs) and payment of any Corporation Tax can be taken as dividends
  • If the contract is not outside IR35, the company will run a payroll for the contractor (employee) on the full contract value, less allowable expenses of 5%
  • Access Financial can help open a UK limited company, if required
  • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
  • UK nationals are liable for UK National Insurance
  • Foreign nationals may continue to pay in their home countries if an A1 certificate can be obtained. If no A1 certificate can be obtained UK National Insurance is payable

Registrations

    • ATA will ensure that all required registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • EU/EEA nationals and those with a legal right to work in the UK

Features

  • The contractor works in the UK as the employee of his/her EU/EFTA personal services company
  • The PSC will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value)
  • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
  • The company profits, after deduction of any tax allowable expenses (including payroll costs) are subject to Corporation Tax where the company has a Permanent Establishment
  • Foreign nationals may continue to pay social security in their home countries if an employed A1 certificate is obtained. If no A1 is obtained, UK National Insurance is payable on the monthly salary

Registrations

  • AF will ensure that all the necessary registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)
  • Access Financial registers the foreign PSC on the commercial register as a foreign employer and sets up a UK payroll

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

EU/EEA nationals and those with a legal right to work in the UK who are tax-resident in a state where AF has an employing company. These include:

Belgium

Bulgaria

Denmark

China

France

Germany

Hong Kong

India

Luxembourg

Malaysia

Norway

Spain

Sweden

Switzerland

Netherlands

Features

  • AF will employ the contractor on its foreign payroll and post the employee to the UK
  • The employee will pay taxes in the home country for stays of up to 183 days
  • For stays exceeding 183 days taxes will be payable in the UK from Day 1
  • Social Security will be payable in the UK from the start unless an A1 can be obtained, in which case, social security may be paid back home for up to 24 months
  • AF will pay the tax and social security to the appropriate authorities