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Employer of Record

K T
Posted Fri, 01 Dec 2023 08:47:57 GMT by K T
To outsource payroll to an employer of record, is it reasonable that the employer of record charges VAT on the gross salary when invoicing? In my experience there is no VAT charged on gross salary. Please advise.
HMRC Admin 19 Response
Posted Mon, 04 Dec 2023 16:43:07 GMT by HMRC Admin 19 Response
Hi,

You can see the guidance here:

Specific situations when you supply staff

Thank you.

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