# Hiring in United Kingdom Review edition — pending Theo Smith approval. ## What must happen before the person starts? The principal written statement of employment particulars is due on the first day of employment. The wider written statement is due within two months. Applies to: Great Britain written-statement rules; statement and employment contract are distinct Still to establish: Full particulars, role checks and collective terms - Full particulars, role checks and collective terms Next step: Confirm Full particulars, role checks and collective terms. - [UK Government](https://www.gov.uk/employment-contracts-and-conditions/written-statement-of-employment-particulars) Checked 2026-09-28. Research status: partial. ## What does employment cost above salary? For 2026/27, standard employer National Insurance is 15% above the secondary threshold of £5,000 a year (£417 a month or £96 a week). Special employee categories and employer-level relief can alter the charge. Applies to: Standard category; apply the threshold for the actual payroll period Still to establish: Category, Employment Allowance eligibility, pension, apprenticeship levy and benefits - Category, Employment Allowance eligibility, pension, apprenticeship levy and benefits Next step: Confirm Category, Employment Allowance eligibility, pension, apprenticeship levy and benefits. - [HMRC](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) Checked 2026-09-28. Research status: partial. ## What must the agreement contain? The principal written statement of employment particulars is due on the first day of employment. The wider written statement is due within two months. Applies to: Great Britain written-statement rules; statement and employment contract are distinct Still to establish: Full particulars, role checks and collective terms - Full particulars, role checks and collective terms Next step: Confirm Full particulars, role checks and collective terms. - [UK Government](https://www.gov.uk/employment-contracts-and-conditions/written-statement-of-employment-particulars) Checked 2026-09-28. Research status: partial. ## What happens at exit? Statutory redundancy notice is at least one week after one month’s service, one week per completed year from two to twelve years, and twelve weeks after twelve years. Longer contractual notice may apply. Applies to: Great Britain redundancy notice; not the complete redundancy process Still to establish: Consultation, eligibility, redundancy pay, contractual notice and final settlement - Consultation, eligibility, redundancy pay, contractual notice and final settlement Next step: Confirm Consultation, eligibility, redundancy pay, contractual notice and final settlement. - [UK Government](https://www.gov.uk/redundancy-your-rights/notice-periods) Checked 2026-09-28. Research status: partial. ## Does TUPE apply when we switch a Great Britain EOR? Applies to: Great Britain TUPE; territorial and transfer conditions require assessment It may, but an EOR switch is not automatically a TUPE transfer. Have the old and new employers assess the actual arrangement before asking employees to resign or accept replacement terms. Supported rule: Acas explains that TUPE can apply to business transfers and service-provider changes where the legal conditions are met. - Nature of activities and organised employee grouping - Identity of transferor, transferee and client - Employee information, consultation and liabilities Illustrative example: A new EOR offers to onboard the same team doing the same work. That description is a reason to investigate the transfer rules, not enough information to conclude either that TUPE applies or that it does not. - [Acas: what a TUPE transfer is](https://www.acas.org.uk/tupe/advice-for-employers-and-employees) ## Can a new Great Britain EOR replace transferred terms with its standard contract? Applies to: Employment protected by TUPE; individual terms and proposed changes need review If TUPE applies, do not treat the provider’s standard template as authority to change transferred terms. Ask for the lawful basis for each proposed change and the required employee agreement. Supported rule: Acas identifies restricted circumstances for changing terms after TUPE, including agreed economic, technical or organisational changes involving workforce changes, or agreed changes unrelated to the transfer. - Whether TUPE applies - Reason for each change and any valid contractual power - Employee agreement and consultation Illustrative example: A replacement template reduces leave or changes a bonus promise. Flag those as substantive differences for assessment rather than describing the switch as paperwork only. - [Acas: changing a contract after TUPE](https://www.acas.org.uk/tupe/advice-for-employers-and-employees/changing-your-employment-contract-after-a-tupe-transfer)