US Payroll and Benefits

Sending an employee from the UK to the USA is a set of employer decisions before it is a relocation. This guide covers what to settle and document: the transfer type, legal employer, pay, pension, payroll tax, benefits and first-week paperwork. It ends with a timeline.

US employer health care costs are projected to rise 9.5% in 2027, pushing the average above $19,000 per employee. For international companies budgeting a US team, benefits and payroll taxes add roughly 20% to 36% on top of salary, depending on what you pay. Here is what to put in your 2027 budget, line by line.

Incorporating in Delaware does not entitle you to employ people in the other 49 states. Hiring in a new state creates two separate obligations: payroll tax registration, which is mandatory and immediate, and foreign qualification with that state's Secretary of State, which depends on what your employee actually does. Getting the second one wrong can cost you the right to sue in that state.

Delaware calculates franchise tax two ways. It bills you using whichever one it can work out without your financials, which is the Authorized Shares Method. For a company with 10 million authorized shares, that produces a bill of $85,165. Recalculating under the Assumed Par Value Capital Method usually brings it down to a few hundred or a few thousand dollars. The bill is a default, not a demand.

US health insurance can feel overwhelming for international employers. This guide explains PPOs, HMOs, deductibles, copays, HSAs, and ACA rules in plain English, helping UK and European companies understand costs, compare plan types, and provide competitive, compliant health benefits for their first US employees.

Template employee handbooks cost $49 but create thousands in liability. California requires daily overtime and meal break policies. New York mandates specific sexual harassment elements. Texas needs strong at-will language. One generic template satisfies no jurisdiction completely, creating under-compliance in strict states and over-promising in at-will states.

State Disability Insurance provides temporary wage replacement for workers unable to work due to non-work-related illness, injury, or pregnancy. Only five US states mandate these programs: California, Hawaii, New Jersey, New York, and Rhode Island. International employers must understand state-specific contribution rates, benefit calculations, and compliance requirements.