Can a foreign company hire employees in the United Kingdom?
Yes. A foreign company can either register a UK entity, or use an Employer of Record that already has one. Unusually, a foreign company can also register directly with HMRC as an employer without a UK establishment — but it takes on full PAYE, National Insurance and pension auto-enrolment obligations, and gets no help with employment law.
The UK is one of the few markets where hiring without a local entity is technically possible: an overseas company can obtain a PAYE reference and operate UK payroll. In practice this creates an administrative burden most companies underestimate — real-time PAYE reporting every pay run, auto-enrolment duties, and exposure to the Employment Rights Act 2025 without local HR support.
An Employer of Record signs the UK contract, operates PAYE and National Insurance, runs pension auto-enrolment, and holds the employment-law risk. Given the pace of UK reform through 2026 and 2027, that last point is doing more work than it used to.
Sources: HMRC employer registration · Employment Rights Act 2025 · verified 3 August 2026
Why companies hire in the United Kingdom
The UK remains the largest single market for professional hiring in Europe, with particular depth in financial services, life sciences, creative industries and technology. London dominates, but Manchester, Edinburgh, Bristol and Cambridge each carry genuine specialist clusters at lower cost.
For US and Commonwealth companies the practical advantages are obvious: shared language, common-law framework, compatible business hours with both coasts of the US and much of Europe, and no barrier to understanding contracts.
Employer cost is comparatively simple. National Insurance at 15% with no upper limit plus pension auto-enrolment at 3% covers most of it. The secondary threshold is frozen until at least 2030-31, which makes UK employer cost unusually predictable when planning multi-year budgets.
The counterweight is employment protection that strengthens with service, and a package of reforms arriving through 2026 and 2027 that shortens the qualifying period for unfair dismissal and makes sick pay payable from day one.
EOR, entity or contractor — which model fits?
Use an EOR for speed and to carry employment-law risk during a period of significant legislative change. Incorporate once the UK is a permanent base. Contractors carry real exposure: IR35 places the status determination on the end client for medium and large companies, and the Employment Rights Act 2025 strengthens enforcement against false self-employment.
| Employer of Record | Own entity | Contractor | |
|---|---|---|---|
| Time to first hire | 1–2 weeks | 4–8 weeks (Companies House, HMRC PAYE, pension scheme, bank account) | Days |
| Ongoing obligations | EOR operates PAYE, NI, auto-enrolment, RTI | Corporation tax, statutory accounts, full payroll and RTI | Invoice-based, subject to IR35 |
| Employment-law risk | Held by the EOR | Yours | Reclassification risk sits with you |
| Visa sponsorship | Yes — EOR holds the sponsor licence | Requires your own sponsor licence | No |
| Best for | First hires, testing, risk transfer | Permanent base, larger teams | Genuinely independent, project-based work |
IR35 matters more than most incoming companies expect. For medium and large end clients the responsibility for determining employment status — and the tax liability if that determination is wrong — sits with the client, not the contractor. A US company engaging UK contractors can inherit a PAYE bill for work it believed was outsourced.
How Employer of Record hiring works in the United Kingdom
Typical flow for a UK hire. Where a Skilled Worker visa is needed, add Certificate of Sponsorship issue and Home Office processing before the start date can be confirmed.
How much does it cost to employ someone in the United Kingdom?
The National Living Wage is the statutory floor for workers aged 21 and over, with lower National Minimum Wage rates for younger workers and apprentices. Rates change each April.
There is no statutory pay frequency, but monthly is near-universal for salaried roles. Itemised payslips are a legal right and must show gross pay, each deduction with its reason, and net pay. Employees must receive them on or before payday.
The employer cost structure is straightforward but has one feature worth planning around: employer National Insurance has no upper earnings limit. Unlike most European systems where employer cost caps out, the UK charges 15% on everything above £5,000. A senior hire costs proportionally the same as a junior one, which is unusual and affects how you model executive packages.
Employment Allowance of £10,500 offsets employer NI for eligible employers, and the previous £100,000 liability cap was removed — so businesses of any size can now claim.
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| Employer National Insurance (Class 1 secondary) | 15% | 100% employer | No upper limit; starts above £5,000/yr (£417/mo, £96.15/wk) | 15% of earnings above the threshold |
| Pension auto-enrolment | 8% total minimum | 3% minimum employer | On qualifying earnings | 3.00% |
| Class 1A NI on benefits in kind | 15% | 100% employer | Reported on P11D | 15% of taxable benefit value |
| Apprenticeship Levy | 0.5% | 100% employer | Annual pay bill above £3m | 0.5% above the allowance |
| Employment Allowance (relief) | — | Reduces employer NI | Up to £10,500/yr | Credit, not a cost |
| Under-21s, apprentices under 25, veterans | 0% | — | Up to £50,270/yr | Nil employer NI to the threshold |
| Freeport / Investment Zone upper secondary threshold | 0% employer NI | Relief | Up to £25,000/yr | Nil employer NI to £25,000 |
| Lower Earnings Limit | — | — | £6,708/yr · £129/week | Not a cost — benefit qualification |
| Homeworking equipment, eye tests and flu jabs | Exempt | — | — | Tax and NIC exempt when processed through payroll |
Worked example
| Gross salary £50,000/yr | |
| Employer NI — 15% × (£50,000 − £5,000) | £6,750 |
| Pension — 3% employer minimum on qualifying earnings | ≈ £1,300 |
| Total employer contributions | ≈ £8,050 · 16.1% |
| Gross salary £100,000/yr | |
| Employer NI — 15% × (£100,000 − £5,000) | £14,250 |
| Pension — 3% employer minimum on qualifying earnings | ≈ £1,300 |
| Total employer contributions | ≈ £15,550 · 15.6% |
Worked example
| Gross salary £50,000/yr | |
| Employer NI — 15% × (£50,000 − £5,000) | £6,750 |
| Pension — 3% employer minimum on qualifying earnings | ≈ £1,300 |
| Total employer contributions | ≈ £8,050 · 16.1% |
| Gross salary £100,000/yr | |
| Employer NI — 15% × (£100,000 − £5,000) | £14,250 |
| Pension — 3% employer minimum on qualifying earnings | ≈ £1,300 |
| Total employer contributions | ≈ £15,550 · 15.6% |
| Role | Gross | Employer cost | Total |
|---|
the United Kingdom employer-cost calculator
What does a real hire cost? Benchmarks by role
How the United Kingdom compares — employer on-costs in the region
| Country | Employer cost | Notes |
|---|---|---|
| United Kingdom | ≈ 18% | Employer NI at 15% with no ceiling, plus 3% pension. The rate stays flat as salary rises. |
| Ireland | ≈ 11% | Employer PRSI, with no equivalent to the UK threshold cut. |
| Germany | ≈ 20% | Social insurance split roughly equally with the employee, with contribution ceilings. |
How do payroll, income tax and the 13th month work?
PAYE is real-time: every pay run must be reported to HMRC on or before the payment date through an RTI submission. Income tax and employee National Insurance are deducted at source, and itemised payslips are a statutory right. From April 2026 employers must also keep records of annual leave and holiday pay.
Real Time Information
A Full Payment Submission goes to HMRC on or before each payment date. Late or missing RTI filings attract automatic penalties.
Tax codes
HMRC issues a code per employee; the emergency code applies until a P45 or starter checklist is processed. Getting this wrong is the most common cause of first-payslip complaints.
Pension auto-enrolment
Minimum 3% employer contribution on qualifying earnings. From April 2026 auto-enrolment eligibility extends to all qualifying employees aged 18 and over, down from 22.
Holiday pay records
From April 2026 the Employment Rights Act requires employers to keep records of annual leave and holiday pay — a new documentation duty, enforced by the Fair Work Agency.
13th month
Not a UK concept. Bonuses are discretionary or contractual; there is no customary year-end payment.
Year end
P60 to each employee by 31 May; P11D for benefits in kind by 6 July, with Class 1A NI due 22 July.
Sources: HMRC PAYE · The Pensions Regulator · Employment Rights Act 2025 · verified 3 August 2026
2026 resident income tax brackets
Scotland is the trap for incoming employers. Scottish income tax is determined by where the employee lives, not where the employer is based, and HMRC signals it through an S-prefixed tax code. Payroll must handle both regimes.
The personal allowance tapers away above £100,000 at £1 for every £2 of income, creating an effective marginal rate well above the headline additional rate between £100,000 and £125,140. This affects senior-hire package design.
Sources: HMRC income tax rates · Scottish Government · verified 3 August 2026 — band detail pending line-by-line verification
| Band | Rate |
|---|---|
| Personal allowance (England, Wales, NI) | 0% to £12,570 |
| Basic rate | 20% |
| Higher rate | 40% |
| Additional rate | 45% |
| Scotland | Separate bands and rates set by the Scottish Parliament |
What does UK labor law require?
The core entitlements: 5.6 weeks of paid annual leave including public holidays, statutory sick pay from day one of absence since April 2026, a written statement of particulars on day one, and protection from unfair dismissal. The Employment Rights Act 2025 is being phased in across 2026 and 2027 and materially expands worker rights.
Written statement
A written statement of employment particulars is a day-one right. Most employers issue a full contract instead, which satisfies it.
Annual leave
5.6 weeks — 28 days for a five-day week — which may include the eight public holidays. There is no statutory right to public holidays off as such.
Probation
Not a statutory concept. Three to six months is customary with a shorter contractual notice period. From 2027 the unfair dismissal qualifying period drops to six months, which changes how probation actually functions.
Statutory sick pay
From 6 April 2026 SSP is payable from day one — the three waiting days are abolished — and the lower earnings limit is removed. SSP is the lower of £123.25 a week or 80% of average weekly earnings.
Family leave
Statutory maternity, paternity, adoption, shared parental and parental bereavement pay is £194.32 a week from April 2026. Paternity leave and unpaid parental leave became day-one rights in April 2026.
Fair Work Agency
Launched April 2026, consolidating enforcement of minimum wage, sick pay, holiday pay, agency-worker protections and employment status.
Sources: Employment Rights Act 2025 · Working Time Regulations 1998 · ACAS · verified 3 August 2026
Contracts & probation
Working hours & overtime
Workers are entitled to 11 consecutive hours of rest between working days, one uninterrupted 24-hour rest period each week, and a 20-minute break where the working day exceeds six hours. Night workers have additional protections and a right to a free health assessment.
No statutory overtime premium is a genuine difference from most of Europe and Asia. Where overtime is paid, the rate comes from the contract. What cannot be avoided is that overtime counts toward the 48-hour average unless a valid opt-out is in place.
Sources: Working Time Regulations 1998 · verified 3 August 2026
Annual leave
Annual leave
Other statutory leave
| Leave | Entitlement | Pay |
|---|---|---|
| Statutory Sick Pay | From day one of absence, up to 28 weeks | Lower of £123.25/week or 80% of average weekly earnings. Waiting days and the lower earnings limit were removed on 6 April 2026. |
| Maternity | 52 weeks (39 paid) | 90% of average weekly earnings for 6 weeks, then £194.32/week or 90% of earnings, whichever is lower. |
| Paternity | 2 weeks | £194.32/week or 90% of earnings, whichever is lower. A day-one right from April 2026. |
| Shared parental leave | Up to 50 weeks shared | £194.32/week or 90% of earnings, whichever is lower. |
| Adoption leave | 52 weeks (39 paid) | Same rates as maternity. |
| Unpaid parental leave | 18 weeks per child, to age 18 | Unpaid. A day-one right from April 2026. |
| Parental bereavement | 2 weeks | £194.32/week or 90% of earnings, whichever is lower. |
| Bereaved Partner’s Paternity Leave | New entitlement from 2026 | Introduced alongside the April 2026 ERA changes. |
Public holidays
The UK has eight bank holidays in England and Wales, nine in Scotland and ten in Northern Ireland. There is no statutory right to take them off — they normally count toward the 5.6-week annual leave entitlement unless the contract says otherwise.
| Holiday | Date (2026) |
|---|---|
| New Year’s Day | Thu 1 Jan |
| Good Friday | Moveable feast — confirm annually |
| Easter Monday | Moveable feast — confirm annually |
| Early May bank holiday | First monday in may |
| Spring bank holiday | Last monday in may |
| Summer bank holiday | Last monday in august (england, wales, ni) |
| Christmas Day | Fri 25 Dec |
| Boxing Day | Sat 26 Dec — substitute day applies |
Family & sick leave
The statutory package is pension auto-enrolment, statutory sick pay, and the family leave entitlements. Employers must enrol eligible workers into a qualifying pension scheme and contribute at least 3% of qualifying earnings.
Private medical insurance is the most common enhancement at professional level, and is a taxable benefit in kind attracting Class 1A National Insurance at 15%. Group life assurance, income protection and enhanced pension contributions follow closely.
Enhanced parental leave — typically full pay for a period well beyond the statutory minimum — has become a significant differentiator in competitive sectors, and is often the benefit candidates ask about first.
From April 2026 employer reimbursements for homeworking equipment, eye tests and flu vaccinations become exempt from tax and National Insurance when processed through payroll, which slightly reduces the cost of equipping remote staff.
Termination, notice & severance
| Length of service | Statutory minimum notice from employer |
|---|---|
| 1 month – 2 years | 1 week |
| 2 – 12 years | 1 week per complete year |
| 12 years or more | 12 weeks |
Contracts frequently specify longer, and the contractual period governs where it exceeds the statutory minimum. Employees must give one week after a month of service unless the contract says more.
Redundancy
Statutory redundancy pay requires two years of service and is calculated by age band and years of service against a capped week’s pay of £751 from 6 April 2026, giving a maximum statutory payment of £22,530. Collective consultation obligations apply at 20 or more proposed redundancies, and from April 2026 the maximum protective award for failing to consult doubled from 90 to 180 days’ pay per affected employee.
Unfair dismissal
The maximum compensatory award is £123,543 or 52 weeks’ gross pay, whichever is lower, from April 2026. In 2027 the qualifying period falls from two years to six months and the compensatory cap is removed — the single largest change on the horizon for employers hiring in the UK.
Sources: Employment Rights Act 1996 · Employment Rights Act 2025 · April 2026 statutory limits · verified 3 August 2026
How do work permits and visas work in the United Kingdom?
Most foreign hires need a Skilled Worker visa, which requires a sponsor licence held by the employing entity. An EOR with a licence can sponsor. Sponsorship carries the Immigration Skills Charge and the Immigration Health Surcharge, both employer or applicant costs on top of salary.
The route is employer-tied: the sponsor issues a Certificate of Sponsorship for a specific role at a specific salary, and a change of employer requires a new sponsorship. Obtaining a licence from scratch typically takes several weeks and involves a compliance assessment.
Sources: Home Office — Skilled Worker route · verified 3 August 2026 — salary thresholds pending line-by-line verification
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| Skilled Worker visa | Most sponsored foreign hires | Sponsor licence required; Certificate of Sponsorship for a specific role and salary; English language and salary threshold | Employer-tied; Immigration Skills Charge and Health Surcharge apply |
| Global Talent | Leaders and potential leaders in academia, arts, digital technology | Endorsement by an approved body, or a qualifying prize | No sponsor required; not employer-tied |
| Graduate route | Recent graduates of UK institutions | Completed an eligible UK course | Unsponsored work permission for a limited period |
What are the main compliance risks when hiring in the United Kingdom?
It can. A UK-based employee with authority to conclude contracts, or a fixed place of business, can create a permanent establishment and bring the foreign company into UK corporation tax. Registering for PAYE alone does not create a PE, but the activities of the employee may.
UK corporation tax and an extensive treaty network mean the analysis usually turns on the dependent-agent test. Engineering, support and back-office roles are generally low risk; UK-based sales roles concluding contracts are the common trigger.
Sources: HMRC INTM manual · applicable double-taxation agreements · verified 3 August 2026
| Risk | Likelihood | Impact | Warning signs | Preventative control |
|---|---|---|---|---|
| IR35 / status misclassification | High | PAYE, NI and interest recovered from the end client, plus penalties | Contractors working like employees; blanket status determinations | Individual status determination statements; review integrated roles |
| Unfair dismissal claim | High | Up to £123,543 or 52 weeks’ pay; uncapped from 2027 | Dismissal without a fair reason or process | Follow ACAS Code; document process; prepare for the 2027 six-month qualifying period |
| Right-to-work failure | High | Civil penalty per illegal worker; sponsor licence at risk | Checks done after the start date, or not at all | Check before day one and retain evidence |
| Holiday pay miscalculation | Medium | Back pay claims with a two-year reach-back | Excluding regular overtime or commission from holiday pay | Include regular additional pay; keep the leave records now required from April 2026 |
| Auto-enrolment breach | Medium | The Pensions Regulator fines and backdated contributions | Missing the April 2026 extension to 18-year-olds; late assessment | Re-run eligibility assessment each pay period |
| RTI / PAYE penalties | Medium | Automatic late-filing and late-payment penalties | FPS submitted after the payment date | Submit on or before every payment date |
| Permanent establishment | Lower | UK corporation tax registration and filing | UK employee concluding contracts | Limit signing authority; take tax advice |
Contractor misclassification risk check
The middle category is what catches foreign employers. A “worker” is not an employee but still gets holiday pay, minimum wage and pension auto-enrolment. Many arrangements intended as self-employment land here.
Contractor misclassification self-check
Tick each that applies. The more indicators, the more the arrangement resembles employment — courts assess substance over labels. 0–2 lower risk · 3–4 borderline · 5+ high risk. Indicative only, not legal advice.
Compliant onboarding checklist
Right-to-work checks must be completed before the first day. A correctly performed check gives a statutory excuse against a civil penalty; a retrospective one does not.
Compliant onboarding checklist
Hiring in the United Kingdom — frequently asked questions
Direct answers to the questions employers ask most.
No. An Employer of Record can employ the worker through its own UK entity. Unusually, an overseas company can also register directly with HMRC for PAYE without a UK establishment — but it then carries full PAYE, National Insurance, pension and employment-law obligations itself.
Yes, through an EOR, its own UK entity, or direct HMRC registration as an overseas employer. UK employment law applies to work performed in the UK regardless of where the employer sits.
Through an EOR, one to two weeks for a settled worker. A Skilled Worker visa adds roughly four to ten weeks including sponsorship. Setting up your own entity takes four to eight weeks before compliant payroll can run.
IR35 determines whether a contractor is really an employee for tax. For medium and large end clients, the responsibility for the status determination — and the PAYE liability if it is wrong — sits with the client. A foreign company engaging UK contractors can inherit a tax bill for work it believed was outsourced.
Roughly 18% above gross. Employer National Insurance is 15% on earnings above £5,000 a year with no upper ceiling, plus a minimum 3% pension contribution on qualifying earnings. On £50,000 that is about £8,050 a year.
Employer National Insurance rose from 13.8% to 15% in April 2025 and the threshold at which it starts fell from £9,100 to £5,000. For an employee on average earnings the two changes together raised employer contributions by about a quarter. Both are unchanged for 2026/27.
A relief reducing employer Class 1 National Insurance by up to £10,500 a year. The £100,000 prior-year liability cap has been removed, so more employers qualify. Sole-director companies are excluded. Ask any EOR whether it passes the allowance through.
No. There is no customary year-end payment. Bonuses are either discretionary or contractual, and many salaried roles have none.
£12.71 an hour for workers aged 21 and over from 1 April 2026. The 18–20 rate is £10.85 and the 16–17 and apprentice rates are £8.00. The UK sets an hourly rate rather than a monthly minimum.
In real time. A Full Payment Submission must reach HMRC on or before each payment date, with automatic penalties for late filing. Income tax and employee National Insurance are deducted at source, so employees receive net pay.
Auto-enrolment requires a minimum 8% total on qualifying earnings, of which at least 3% comes from the employer. From April 2026 eligibility extends to qualifying employees aged 18 and over, down from 22.
5.6 weeks — 28 days for a five-day week — from day one. This may include the eight bank holidays, and there is no separate statutory right to public holidays off. Unlike most countries the entitlement does not increase with service.
Since 6 April 2026 SSP is payable from the first day of absence: the three waiting days were abolished and the lower earnings limit removed. It is the lower of £123.25 a week or 80% of average weekly earnings, for up to 28 weeks.
No. The Working Time Regulations cap average weekly hours at 48 over a 17-week reference period, with a written opt-out available, but there is no statutory overtime premium. Any overtime pay comes from the contract.
Up to 52 weeks of maternity leave with 39 weeks paid — 90% of earnings for six weeks, then £194.32 a week or 90% of earnings, whichever is lower. Two weeks of paternity leave, a day-one right since April 2026, at the same weekly rate.
Statutory minimum is one week after a month of service, then one week per complete year to a maximum of twelve weeks. Contracts often specify longer, and the contractual period governs where it exceeds the statutory minimum.
Statutory redundancy pay requires two years of service and is banded by age and years of service against a capped week’s pay of £751 from April 2026, giving a maximum of £22,530. Collective consultation applies at 20 or more proposed redundancies.
Currently after two years of service, with a maximum compensatory award of £123,543 or 52 weeks’ pay. From 2027 the qualifying period falls to six months and the compensatory cap is removed — the largest change on the horizon for UK employers.
Usually a Skilled Worker visa, which requires the employing entity to hold a sponsor licence. An EOR with a licence can sponsor. The route is employer-tied, and the Immigration Skills Charge and Health Surcharge apply on top of salary.
It can. A UK employee with authority to conclude contracts, or a fixed place of business, may create a permanent establishment and bring the foreign company into UK corporation tax. Registering for PAYE alone does not, but the employee’s activities may.
Terms used on this page
How this guide is compiled and verified
- HMRC — Rates and Thresholds for Employers 2026 to 2027 — Employer Class 1 NI 15% above a £5,000 secondary threshold with no upper limit; Employment Allowance £10,500 with the £100,000 cap removed; Class 1A and 1B at 15%; nil-rate thresholds of £50,270 for under-21s, apprentices and veterans; Freeport and Investment Zone threshold £25,000; Lower Earnings Limit £6,708 · tax year from 6 April 2026 · thresholds frozen to 2030-31 · source
- Employment Rights Act 2025 — Phased reforms: day-one SSP, day-one paternity and unpaid parental leave, Fair Work Agency, collective redundancy protective award, 2027 unfair dismissal changes · April 2026 provisions in force · source
- Employment Rights Act 1996 — Statutory notice, unfair dismissal, redundancy pay, written statement of particulars · verified 3 Aug 2026 · source
- Working Time Regulations 1998 — 48-hour average week, opt-out, rest breaks, 5.6 weeks annual leave · verified 3 Aug 2026 · source
- The Pensions Regulator — Auto-enrolment duties, minimum contributions, April 2026 extension to age 18 · verified 3 Aug 2026 · source
- ACAS — Code of Practice on disciplinary and grievance procedures; guidance on notice and redundancy · verified 3 Aug 2026 · source
- Low Pay Commission / GOV.UK — National Living Wage and National Minimum Wage rates from 1 April 2026 · effective 1 Apr 2026 · source
- Home Office — Skilled Worker route, sponsor licence duties, Immigration Skills Charge · verified 3 Aug 2026 · source
- April 2026 statutory limits — Week’s pay cap £751, maximum redundancy £22,530, unfair dismissal compensatory maximum £123,543, Vento bands · effective 6 Apr 2026 · source
workweek_hours is the 48-hour Working Time Regulations average, not a standard week — the UK has no statutory standard week and no statutory overtime premium. No 13th month. min_wage_monthly is blank because the UK sets an hourly rate only. Scotland operates separate income tax bands, determined by employee residence. Skilled Worker salary thresholds, Scottish bands, apprenticeship levy detail and bank holiday dates still pending verification; tier remains 2. SOURCING CAVEAT (added 3 Aug 2026): the figures in this guide were compiled largely from secondary sources — professional services firms, payroll providers and competitor EOR vendors — that were themselves citing the government authorities listed. The government sources have NOT been individually retrieved and confirmed. Every figure must be checked against the named primary authority before this guide is published. Tier must not move above 2 until that is done. VERIFIED 3 Aug 2026: employer NI 15% above the £5,000 secondary threshold, Employment Allowance £10,500 with the £100,000 cap removed, Class 1A at 15%, and the £50,270 nil-rate threshold for under-21s, apprentices and veterans all CONFIRMED against HMRC Rates and Thresholds for Employers 2026 to 2027. No errors found in the headline figures. ADDED, previously absent: the Freeport and Investment Zone upper secondary threshold giving nil employer NI to £25,000 for up to 36 months; the Lower Earnings Limit of £6,708; the new April 2026 exemption for homeworking equipment, eye tests and flu jabs; and the fact that employer NI is not aggregated across multiple employments. The secondary threshold is FROZEN to at least 2030-31, which makes UK employer cost unusually predictable. STILL OPEN: Scottish income tax bands, apprenticeship levy detail, Skilled Worker salary thresholds and bank holiday dates.
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