The basic payroll job is the same everywhere: work out what each employee earned, take off the right deductions, pay them, and report it. What changes from country to country is the list of deductions, the reports and the deadlines. Here is an overview of the five countries we work in.
General information, last reviewed October 2026. Rates, thresholds and deadlines change — your payroll agent or tax advisor confirms what applies to your business.
What an outsourced payroll provider does
- Calculates gross pay from salary, hours, overtime, allowances, leave and bonuses
- Calculates statutory deductions and employer contributions
- Prepares payslips for every employee
- Prepares the reports and figures needed for statutory filings
- Posts payroll to your books and reconciles it to what was paid
Some providers also submit filings and make payments on your behalf. We don’t: we calculate and prepare, and you or your registered agent review, submit and pay. That keeps control — and visibility — with you.
United Kingdom
- Deductions: income tax through PAYE and employee National Insurance, plus employer National Insurance.
- Reporting: each pay run is reported to HMRC through Real Time Information (RTI) on or before payday, using a Full Payment Submission.
- Payments: PAYE and National Insurance are generally paid to HMRC monthly — by the 22nd of the following tax month when paid electronically.
- Pensions: eligible employees must be auto-enrolled into a workplace pension, with employer and employee contributions taken through payroll.
United States
- Federal: federal income tax withholding based on each employee’s Form W-4, plus Social Security and Medicare (FICA), and federal unemployment tax (FUTA) paid by the employer.
- State and local: many states and some cities add income tax withholding and state unemployment insurance, each with its own rules.
- Reporting: Form 941 is filed quarterly and Form 940 annually; W-2 forms go to employees and the Social Security Administration by January 31.
- Contractors: payments to eligible contractors are reported on Form 1099-NEC.
United Arab Emirates
- No personal income tax is withheld from salaries.
- WPS: most private-sector employers registered with the Ministry of Human Resources and Emiratisation must pay salaries through the Wage Protection System, using a salary file prepared each pay run.
- End-of-service gratuity: under the federal labour law, gratuity is generally 21 days’ basic wage for each of the first five years of service and 30 days for each year after that, subject to a cap. Free zones such as DIFC have their own arrangements.
- UAE nationals: pension contributions apply for UAE national employees.
Singapore
- CPF: Central Provident Fund contributions apply to Singapore citizens and permanent residents. Rates depend on the employee’s age and wage, and contributions are due by the 14th of the following month.
- SDL: the Skills Development Levy is payable for all employees, including foreigners.
- Year-end: IR8A employment income forms are due by 1 March each year.
India
- Provident Fund (PF): employer and employee contributions on basic wages for covered employees, with monthly challans and returns.
- ESI: Employees’ State Insurance applies to employees below the wage threshold, with employer and employee contributions.
- Professional tax: a state-level deduction in many states, with rates and due dates set by each state.
- TDS on salary: income tax deducted at source each month, deposited with the government, reported quarterly and certified to each employee annually.
- Labour codes: India’s new labour codes change how “wages” are defined for some calculations, so salary structures are worth reviewing with your CA.
Questions to ask any payroll provider
- Who submits the filings and makes the payments — you, or them?
- What do you need from us each pay run, and by when?
- How are joiners, leavers and final settlements handled?
- Will payroll be posted to our books and reconciled each month?
- What does it cost as the team grows?