HR Glossary
On-Roll / Off-Roll Payroll
A distinction between directly employed staff (on-roll) and those hired via a third party (off-roll).
Definition
On-roll employees are hired and paid directly by the company, appearing on its official payroll, while off-roll employees are engaged through a third-party contractor or staffing agency, even if working at the same location.
Why It Matters
The distinction affects statutory obligations, benefits eligibility, and how payroll and compliance are managed for each group.