Hiring a UK employee from France: what French companies need to know

Coming from a French bulletin de paie, the UK payroll will feel almost suspiciously light — far fewer cotisations, one tax authority, real-time filing — and you may not need a UK entity at all. Here's the practical version for French founders, RH teams and experts-comptables.

The five differences that surprise French employers

• Employer charges are a fraction of French cotisations patronales. Instead of the roughly 40–45% of gross a French employer loads on top, the UK employer pays National Insurance of 15% above £5,000/year plus a 3% minimum pension. The all-in on-cost is dramatically lower than at home.
• One payslip, one authority, far fewer lines. The French bulletin de paie lists dozens of separate contributions across multiple caisses (URSSAF, retraite, prévoyance, mutuelle). UK PAYE deducts income tax and National Insurance only, reported to HMRC in real time (RTI) on or before each payday. No mutuelle obligation, no separate caisses to coordinate.
• Freedom of movement is gone — right-to-work checks are not. Since Brexit you must verify every UK hire's right to work (British/Irish citizens, settled status, or a visa). Hiring a UK resident locally is straightforward; moving a French employee over needs a sponsored visa first.
• Lighter dismissal law, no 35-hour rule. There's no Code du travail equivalent of the 35-hour week, and no prud'hommes-style regime from day one — full unfair-dismissal rights generally arrive after two years. A written statement of terms is still required from day one, and notice still applies.
• Holiday looks familiar. 5.6 weeks' statutory paid holiday (which can include the UK's public holidays) — broadly in line with the French five weeks plus jours fériés, so your offer letters translate easily.

Your three routes — and the one most French companies miss

However you hire, UK payroll runs one of three ways: your own UK PAYE scheme (needs a UK entity), a DPNI / NI-only scheme (no UK entity needed — you stay the direct employer), or an Employer of Record (a third party employs them for you, at a premium). The DPNI route is the one most French companies have never heard of — and it is usually the leanest way to hire one to ten UK staff without incorporating. Compare the three routes side by side, or answer three questions to find yours.

Posted workers and social security

If you're posting an existing French employee to the UK temporarily (détachement) rather than hiring locally, the UK–EU Trade and Cooperation Agreement's social-security protocol can keep them in the French system (with an A1-style certificate) for a period — which changes what the UK payroll must deduct. Post-Brexit posted-worker treatment is no longer automatic, so we confirm the position as part of setup, so contributions land in the right country from payday one.

UK payroll quick facts

Estimate the all-in cost of a UK hire with our free employer-cost calculator, or see what a UK employee really costs.

Working across one hour

The easy part: the UK is only one hour behind. Approvals, queries and calls fit inside the same working day. We reply within one UK business day, and your employee's payslips, RTI filings and pension submissions all run on UK statutory deadlines without you tracking them.

This guide is general information, not tax, legal or immigration advice, and reflects our understanding of the rules as at June 2026. Your circumstances may differ — please get specific advice before acting.