The short answer
Start here.
Before the first payday, set up the employer and payroll process, gather the starter details needed to calculate pay, and check workplace pension duties. Some employment obligations sit outside payroll and 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.
- Collect a P45 or the correct starter checklist information.
- Review workplace pension duties and other employer obligations.
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 P45.
This list does not replace employment-law, insurance or pension advice. Agree who is responsible for each step before the employee starts.