# Employment migration in the United Kingdom

Start by establishing whether the move changes the legal employer and whether TUPE applies. Employment continuity, payroll reporting and immigration need separate checks.

- Canonical: [Read this publication online](<https://eormigration.com/countries/united-kingdom>)
- Author: [Heddle](<https://eormigration.com/editorial#heddle>)
- Published: 2026-10-01
- Modified: 2026-10-02
- Sources checked: 2026-10-01
- Scope: United Kingdom

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## The short answer

Identify the legal employer before and after the move and assess whether TUPE applies to the actual transaction. Confirm employment continuity, consultation, PAYE handover and any sponsorship requirements before setting the cutover date.

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## Where PEO fits

If a proposal uses the term PEO, ask who signs the employment contract and who operates PAYE. The commercial label does not answer the UK employment-intermediary questions.

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## Establish the transfer route before issuing new contracts

Assess TUPE applicability to the actual transaction. Where it applies, terms, holiday entitlement and continuous service can pass to the new employer. Record accrued rights and liabilities; do not default to asking employees to resign.

**Sources**

- [GOV.UK — Transfers of employment contracts](<https://www.gov.uk/transfers-takeovers/transfers-of-employment-contracts>)

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## Plan consultation and explain the employee impact

Identify the representatives or direct-consultation route that applies before the transfer. Explain the proposed date, reasons, effect on employees and any measures. Separately compare pension and benefit arrangements; protected pension rights do not mean the future pension must be identical.

**Sources**

- [GOV.UK — Consulting and informing](<https://www.gov.uk/transfers-takeovers/consulting-and-informing>)
- [GOV.UK — Transfers of employment contracts](<https://www.gov.uk/transfers-takeovers/transfers-of-employment-contracts>)

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## Review contractor status for tax and employment rights

Use the actual working arrangement to assess status. HMRC's CEST tool addresses tax status; employment-law status must also be considered. Keep the assessment evidence and treat any historic exposure separately from the proposed employee start date.

**Sources**

- [HMRC — Check employment status for tax](<https://www.gov.uk/guidance/check-employment-status-for-tax>)
- [GOV.UK — Employment status: Employee](<https://www.gov.uk/employment-status/employee>)

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## Agree the PAYE handover with both payroll teams

Confirm whether employer references stay the same, change or form a succession. Map final and first submissions, year-to-date figures and benefit reporting to HMRC's applicable process. A payroll transfer is not proof of employment-law continuity.

**Sources**

- [HMRC — Payroll: what to do if your business merges or changes](<https://www.gov.uk/guidance/payroll-what-to-do-if-your-business-merges-or-changes-ownership>)

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## Check sponsorship before fixing the cutover date

Identify sponsored employees and check the employer-change route for their visa. The general Skilled Worker guidance requires an update for a different employer; determine whether any specific transfer provisions apply to the case before deciding when work can start.

**Sources**

- [GOV.UK — Skilled Worker visa: Update your visa if you change job or employer](<https://www.gov.uk/skilled-worker-visa/update-your-visa-if-you-change-job-or-employer>)

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## Map the employing entity and intermediary chain

Get the legal employer's name, the client contract and PAYE responsibilities in writing. Check whether employment-intermediary rules apply to the proposed EOR or PEO-labelled service and which party performs each obligation.

**Sources**

- [HMRC — Check if you're an employment intermediary](<https://www.gov.uk/guidance/employment-status-employment-intermediaries>)

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## Does TUPE apply to every change of EOR provider?

Do not assume it does. Assess the actual transaction first. Where TUPE applies, employment terms, holiday entitlement and continuous service can pass to the new employer; record accrued rights and liabilities before issuing new contracts.

**Sources**

- [Supporting source](<https://www.gov.uk/transfers-takeovers/transfers-of-employment-contracts>)

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## Does a PAYE transfer prove employment continuity?

No. The PAYE process and employment-law transfer need separate checks. Agree whether employer references stay the same, change or form a succession, then allocate final and first submissions and year-to-date figures.

**Sources**

- [Supporting source](<https://www.gov.uk/guidance/payroll-what-to-do-if-your-business-merges-or-changes-ownership>)

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## Can we set the cutover date before checking sponsored employees?

Check the employer-change route first. The general Skilled Worker guidance requires an update for a different employer; assess any specific transfer provisions before deciding when work with the receiving employer can start.

**Sources**

- [Supporting source](<https://www.gov.uk/skilled-worker-visa/update-your-visa-if-you-change-job-or-employer>)

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## Planning scope

Record an owner, required evidence and readiness date for each of these points before agreeing the cutover. Legal applicability depends on the actual arrangement; this guide is planning information, not a legal opinion.

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## Related publications

- [Migration routes](<https://eormigration.com/routes>)
- [Provider comparison](<https://eormigration.com/providers>)