Employer of Record UK for Swiss companies: cost and the NI-only route

These are US dollar prices, not Swiss francs. Pounds are at HMRC's exchange rate for October 2026, 1.3456 US dollars to the pound, rounded to the nearest pound. Each figure is a platform's own published starting price for its fee; for the price of your own hire, ask the provider. Our full pricing comparison sets the same range beside our direct routes.

An Employer of Record becomes the legal employer and takes on the employer's duties; we run the payroll while you stay the employer, so the fees pay for different things.

Employing the person yourself, with no UK company

A Swiss company with no UK place of business has two routes, and on both the company stays the employer. Someone working in the UK for an employer in the EU, Gibraltar, Switzerland, Norway, Iceland or Liechtenstein usually pays UK National Insurance, unless they have a certificate of coverage from that country. If your employee already has one, there's no National Insurance scheme to register and no fee for one.

Switzerland has its own agreement with the UK

Switzerland isn't in the EU, so the UK and EU Trade and Cooperation Agreement doesn't decide this. The UK and Switzerland have their own Convention on Social Security Coordination, and HMRC's employer guide for 2026 to 2027 lists Switzerland among the agreements that include employer obligations. The rule for the employer is in its Article 18(1).

Having no UK office or place of business doesn't on its own remove UK employer's National Insurance, because where a social security agreement applies, it treats the employer as if it were based in the UK. Under the UK and Switzerland Convention on Social Security Coordination, an employer whose registered office or place of business is outside the UK has to meet its obligations under UK law, including paying the contributions, just as if it had its registered office or place of business in the UK.

The NI-only route

So where UK National Insurance is due, it is due on both sides, the employee's and the employer's. HMRC's manual says an NI-only scheme is the one used where the only liability is for both of those, and that the employer sets it up and pays the National Insurance to HMRC. A DPNI or DCNI is for an employee whose employer has no liability to pay, so neither fits. The employer sets the NI-only scheme up in its own name, or has a UK agent set it up 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 company's cost

For most employees, UK employer's National Insurance is 15% of pay above £5,000 a year. An employer based in the EU, Gibraltar, the Isle of Man, Switzerland, Norway, Iceland or Liechtenstein can owe it too, where the employee works in the UK and UK National Insurance is due. It is the employer's cost, not the employee's.

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.

If you provide benefits or expenses

If an employer also provides expenses and benefits, HMRC set its record up as a "P" scheme instead of an NI-only one, because they expect a form P11D(b) and a Class 1A National Insurance charge. It's a different kind of HMRC record, not a different price, and we charge the same either way.

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.

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. Salary, pension and any National Insurance are left out. We are not VAT registered, so no VAT is added. Figures are indicative, not a quote. We will ask HMRC for the scheme that fits your facts, and they may suggest a different one once they have the full facts.

Swiss companies hiring in the UK: common questions

How much does an Employer of Record cost a Swiss 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. These are US dollar prices.

Which HMRC scheme does a Swiss employer use?

Under the UK and Switzerland Convention on Social Security Coordination, an employer whose registered office or place of business is outside the UK has to meet its obligations under UK law, including paying the contributions, just as if it had its registered office or place of business in the UK. So where UK National Insurance is due, it is due on both sides, the employee's and the employer's, and the scheme for that is an NI-only scheme in the employer's name, not a DPNI or DCNI. Someone working in the UK for an employer in the EU, Gibraltar, Switzerland, Norway, Iceland or Liechtenstein usually pays UK National Insurance, unless they have a certificate of coverage 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.

Does the UK and EU Trade and Cooperation Agreement apply to a Swiss company?

No. Switzerland isn't in the EU, so the answer comes from a different agreement: the UK and Switzerland Convention on Social Security Coordination. Its Article 18(1) is the rule for the employer. Having no UK office or place of business doesn't on its own remove UK employer's National Insurance, because where a social security agreement applies, it treats the employer as if it were based in the UK.

What does the direct route cost a Swiss 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.

Read next

• Hiring in the UK from Switzerland, the two payroll routes, what the employer must do, and timing.
• The NI-only scheme, what it is and who it is for.
• Employer of Record cost vs your own payroll, with an interactive comparison.
• Employer of Record pricing in the UK, the published range beside our direct routes.
• An alternative to an Employer of Record, when you need one and when you don't.
• Employer of Record UK: the complete guide, every EOR guide in one place.