Dedicated to serving the diverse needs of the offshore maritime industry.
How Assignments Are Routed
GMRS provides offshore employment solutions for maritime and offshore professionals on international assignments conducted wholly outside the UK through a non‑UK offshore employer.
Where an assignment is UK-based or creates UK PAYE obligations, workers are engaged through GPRS, our UK PAYE payroll solution.
This ensures each assignment is aligned with the correct tax, payroll, and labour supply chain structure.
GMRS – Offshore Employment
Used for:
- Offshore and maritime assignments carried out outside the UK
- Non-UK taxable work
- International engagements that fall outside UK PAYE obligations
- Non‑UK assignments aligned with offshore operations
Employment is provided by a non-UK offshore employer and is structured specifically for offshore operations rather than UK domestic work.
GPRS – UK PAYE Payroll
Used for:
- UK-based assignments
- Work carried out in the UK
- Roles that fall within UK PAYE legislation
Income tax and National Insurance contributions are deducted under UK PAYE in accordance with HMRC requirements.
Assignment Assessment
Each assignment is reviewed before onboarding to determine whether it should be routed through:
- GMRS offshore employment
- GPRS UK PAYE payroll
This approach helps ensure compliance with applicable tax and labour supply chain requirements.