Three main visa categories: short-term, long-term, and entrepreneur/start-up/talent visas.Points-based system with five tiers:

• Tier 1: Highly skilled workers, entrepreneurs, investors, graduates (no job offer required).
• Tier 2: Skilled workers, athletes, clergy with job offers in shortage occupations.
• Tier 3: Low-skilled temporary labor.
• Tier 4: Students (16+).
• Tier 5: Temporary roles in arts, sports, charities, religion, and working holidays.

• Payroll Cycle: Usually monthly.
• Income: Salary, bonuses, overtime, allowances, taxable benefits, and lump sums.
• Deductions: Income tax, National Insurance contributions, loan repayments, and voluntary deductions.
• Employer Contributions: Social security (NICs) 13.8% and pension.
• Employee Contributions: NICs 12% of weekly earnings.
• Benefits in Kind: Not mandatory but may be included.
• Minimum Wage: £12.21/hour (21+), £10.00/hour (18–20).

• Probation: Commonly 3–6 months.
• Working Hours: Max 48 hours/week (average). Overtime rules set in contracts.
• Notice Periods:
  • 1 week (1 month–2 years’ service).
  • 1 week per year (2–12 years).
  • 12 weeks (12+ years).
    Termination: By notice, mutual consent, end of fixed-term, or dismissal for breach.
    Severance: Statutory redundancy after 2+ years:
  • <22 yrs: 0.5 week’s pay/year.
  • 22–41 yrs: 1 week’s pay/year.
  • 41+: 1.5 weeks’ pay/year.
    (Max 20 years, based on 12-week average pay.)
    Non-Compete: Enforceable.

• Social Security: Covers pensions, sickness, maternity, unemployment, work injury.
• Healthcare: NHS provides free public care.
• Annual Leave: 5.6 weeks paid.
• Sick Leave: Paid with medical certification after 7 days; long-term sick possible.
• Maternity Leave: 52 weeks (26 ordinary + 26 additional), min 2 weeks post-birth.
• Paternity Leave: 1–2 consecutive weeks.
• Family Leave: Reasonable unpaid time off for emergencies; policy set by employer.
• Public Holidays: 9 per year.Private Benefits: Retirement, life, health insurance, workers’ comp possible.

• Tax Year: April 6 – April 5.
• System: Progressive 0%–45%.
• Residents: Determined via automatic UK test or sufficient ties test.
• Non-Residents: Taxed only on UK-sourced income.
• Taxable Income: All earned and investment income after allowances. Dividends taxed separately.
• DTAs: Multiple treaties in force.