Employer of Record · Dutch companies hiring in the UK
Employer of Record UK for Dutch companies: cost and the NI-only route
A Dutch company can hire its first UK employee without setting up a UK company, in one of two ways. One is an Employer of Record, which becomes the legal employer of the worker. The other is for the BV to employ the person itself and have the UK payroll run for it.
Onshore Partners runs that payroll. We are not an Employer of Record. This page sets out what the best-known Employer of Record providers publish as their price, in dollars and pounds, and what the direct route costs.
Short answer: A Dutch company hiring its first person in the UK can do it without setting up a UK company: through an Employer of Record, which becomes the legal employer of the worker, or by employing the person itself and having the UK payroll run for it. Four of the best-known Employer of Record platforms publish starting prices of $399 to $699 per employee per month, about £297 to £519 at HMRC's October 2026 rate.
The direct route
Employing the person yourself, with no UK company
A Dutch company with no UK place of business has two routes, and on both the BV stays the employer. Someone working in the UK for an employer in the EU usually pays UK National Insurance, unless they have a certificate of coverage (an A1) from that country. If your employee already has one, there's no National Insurance scheme to register and no fee for one.
When someone works in the UK for an employer based in the EU and UK National Insurance is due, it is due on both sides, the employee's and the employer's, so the scheme is an NI-only scheme in the employer's name and not a DPNI or DCNI. The employer registers the NI-only scheme in its own name, and can give us authority to act for it. We will ask HMRC for the scheme that fits your facts, and they may suggest a different one once they have the full facts.
Employer's National Insurance is the BV's cost
For most employees, UK employer's National Insurance is 15% of whatever they earn above £5,000 a year. An employer based in the EU can owe it as well, when the employee works in the UK and UK National Insurance is due. The employer pays it, not the employee.
Your employee's income tax on an NI-only scheme
This scheme doesn't take your employee's income tax off their pay. They pay their income tax through their own Self Assessment or, if they'd rather, through a tax-only scheme in their name.
Or run UK PAYE in the company's own name
The other route is for the company to run UK PAYE in its own name. A UK PAYE scheme in the company's own name starts at £225 a month plus £8 per payslip, and setting it up costs £350.
Common questions
Dutch companies hiring in the UK: common questions
How much does an Employer of Record cost a Dutch company in the UK?
Four of the best-known Employer of Record platforms publish starting prices of $399 to $699 per employee per month on their own pricing pages, read 22 October 2026, with $599 the most common. At HMRC's October 2026 rate of 1.3456 dollars to the pound, that is about £297 to £519, and about £445 for $599. Our guide to Employer of Record cost per employee covers the extras on top of the fee.
Which HMRC scheme does a Dutch employer use?
When someone works in the UK for an employer based in the EU and UK National Insurance is due, it is due on both sides, the employee's and the employer's, so the scheme is an NI-only scheme in the employer's name and not a DPNI or DCNI. Someone working in the UK for an employer in the EU usually pays UK National Insurance, unless they have a certificate of coverage (an A1) from that country. If your employee already has one, there's no National Insurance scheme to register and no fee for one. We will ask HMRC for the scheme that fits your facts, and they may suggest a different one once they have the full facts.
What does the direct route cost a Dutch company?
An NI-only scheme costs £157 a month for one employee, and £150 a month plus £7 per payslip for two or more. Setting up is a one-off £750, however many employees the scheme covers, or a one-off £500 if you go ahead within two weeks of your quote. A UK PAYE scheme in the company's own name starts at £225 a month plus £8 per payslip, and setting it up costs £350. No VAT is added. We will ask HMRC for the scheme that fits your facts, and they may suggest a different one once they have the full facts.
How long does the direct route take?
We'd allow four to eight weeks for HMRC to set the scheme up, and that's our own estimate, not a figure from HMRC. Nothing goes to HMRC until the engagement is signed and our identity checks are done, so our four to eight weeks starts then, not today.