Payroll & Employer of Record FAQs
What is an Employer of Record (EOR) in the UK?
An Employer of Record (EOR) employs a worker on behalf of another organisation and takes responsibility for payroll and employment administration. Yellow Bricks can employ UK-based temporary, contract and contingent workers through PAYE while they carry out their assignment within your business.
Can Yellow Bricks payroll workers we have sourced ourselves?
Yes. If you have already identified the person you want to engage, Yellow Bricks can employ and payroll them through our PAYE model. This allows you to engage the worker without needing Yellow Bricks to provide the recruitment service.
Can an overseas company employ someone in the UK without a UK entity?
An Employer of Record can provide a route for overseas organisations that need to employ UK-based workers without establishing their own UK employing entity. The appropriate arrangement depends on the circumstances, so Yellow Bricks works with clients to establish a suitable UK employment and payroll structure.
What is the difference between PAYE payroll and an umbrella company?
Under Yellow Bricks’ direct PAYE model, the worker is employed and paid through PAYE without using an umbrella company in the engagement chain. Yellow Bricks manages payroll deductions, National Insurance, holiday pay and relevant employment administration.
Does using PAYE remove IR35 considerations?
The off-payroll working rules (IR35) primarily concern workers providing services through an intermediary, such as their own limited company. Where a worker is genuinely employed and paid directly through PAYE rather than providing services through their own intermediary, the engagement is structured differently. The correct treatment depends on the actual working arrangement.
What types of workers can Yellow Bricks employ and payroll?
Yellow Bricks provides UK payroll and Employer of Record services for temporary workers, contractors and other contingent workers across functions including Operations, Finance, HR and People, Customer Experience, Marketing and specialist project roles.