The short answer
Start here.
Plan employer duties before the employee starts. Check workplace-pension responsibilities from their first day, arrange the payroll process before the first payday, and gather the starter information needed to calculate pay. Employment checks and insurance also need separate attention.
Your next moves
A practical checklist.
- Check when to register as an employer with HMRC.
- Choose payroll software or arrange a payroll service.
- Obtain the employee’s P45 where available and collect any additional starter information needed, using HMRC’s starter checklist where appropriate.
- Review workplace pension duties and other employer obligations before the employee starts.
Good to know
The details matter.
HMRC’s employer guidance covers registering, recording pay, deductions and reporting through payroll. The starter checklist helps when a new employee does not have a suitable P45 or the employer needs additional information.
This list does not replace employment-law, insurance or pension advice. Agree who is responsible for each step before the employee starts.