Register as an employer

Paye Registration and RTI-You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

You must register before the first payday. It can take up to 2 weeks. You can’t register more than 2 months before you start paying people.

You must register if you’re employing yourself, eg as the only director of a limited company.

Most new employers can register online. Find out whether you need to register and how to do it.

Employing staff for the first time

There are 6 things you need to do when employing staff for the first time.
1. Decide how much to pay someone – you must pay your employee at least the National Minimum Wage.
2. Check if someone has the legal right to work in the UK. You may have to do other employment checks as well.
3. Apply for a DBS check (formerly known as a CRB check) if you work in a field that requires one, eg with vulnerable people or security.
4. Get employment insurance – you need employers’ liability insurance as soon as you become an employer.
5. Send details of the job (including terms and conditions) in writing to your employee. You need to give your employee a written statement of employment if you’re employing someone for more than 1 month.
6. Tell HM Revenue and Customs (HMRC) by registering as an employer – you can do this up to 4 weeks before you pay your new staff.