Balfour Beatty has agreed terms on a 7,417 sq ft unit at Puma Court, Kings Business Park, in Knowsley.
The engineering, construction and investment company is relocating from Prescott.
Balfour Beatty has taken the space on a new 10-year lease, with a five-year break option, and has agreed a stepped rent starting at £14/sq ft and rising to £15.50/sq ft by the fifth year.
Puma Court comprises seven units in total; five of which were originally owned by Kenmore Property Group.
Mark Robinson, associate director at Kenmore's Manchester office, said: "We are delighted to welcome such a high profile occupier to the building. This letting demonstrates that despite the tough economic climate in which we find ourselves, there is still a market for good quality, well located office premises."
Kenmore sold two of the five units it purchased, one to Johnsons Group of Properties and another to Kings Park Day Nursery.
I-Paye occupy the first floor of Unit 2 where the ground floor of 4,070 sq ft is available to let.
The only other unit remaining is 7,634 sq ft unit 4, which is available either to let or sell.