PAYE31020 - employer records: employer record work lists: new employer

A work item is created and entered on the ‘New Employer’ Work List when a new employer record is set up on the Employer Business Service (EBS).

The Work List should be reviewed daily.

The purpose of your review is to satisfy yourself that

• All of the necessary information has been entered on the record, or steps have been taken to obtain the missing details
• The correct scheme type has been entered
• Any literature to be issued manually has been or is in the process of being sent
• Other interested parties are aware of the new scheme

Deletion of the work item

The work item is not deleted automatically. When your review has been completed, you should delete the item manually in Function WORKLISTS.

Note: A PAYE scheme is only required where one or more of the following occurs / arises

• Payments at or above the lower earnings limit are made to directors / employees
• Payments are made to a director / employee who receives payments from another job or pension
• Benefits and / or expenses are provided to a director / employee
• Payments are made to subcontractors

Or exceptionally

• When a limited company intends to claim a refund of CIS deductions suffered only

If none of the above occur it is not necessary for the employer / contractor to have a PAYE scheme.