In this section:

Register as an employer

This guide explains when registration as an employer is necessary, and it takes you through the steps involved in registering with us.

On this page:

When you need to register
Information you'll need to register
How to register
Your next steps after registering
More useful links

When you need to register

You don't necessarily need to register as an employer once you take someone on. Check first that at least one of the following conditions applies to you. If any apply, then you need to register:

the employee already has another job
they are receiving a state or occupational pension
you're paying them at or above the PAYE threshold
you're paying them at or above the National Insurance Lower Earnings Limit
you're providing them with employee benefits

If you need to register you can do so up to four weeks in advance of your first pay day.

Bear in mind that you might need to register as an employer even if you're the only person working in your business. If you run a one-person limited company, you'll be both an employer and an employee. So if any of the conditions above apply to you as an employee you'll need to register.

More about providing benefits to employees

Details of PAYE and National Insurance thresholds

Top

Information you'll need to register

In order to register as an employer you will need to have the following information to hand.

We require the following general information:

your name and address and contact telephone number
a contact email address if you're registering by email
your National Insurance number
your Unique Taxpayer Reference
the name of your business
the type of business you run
its trading address

We will ask for the following information about your employees:

the date you took on (or will take on) your first employee
how many employees you will have
the date of your first pay day
how often you will pay your employees

We also need some details about your payroll:

the address from which your payroll is run
the name, address and contact telephone number of whoever looks after your payroll

If you're using simplified PAYE procedures for domestic employees, we need:

the name and address (including postcode) of each employee
their date of birth
their National Insurance number
the nature of their employment with you

If your business is structured as a partnership, we require:

the names and address of each business partner
their National Insurance numbers
their Unique Taxpayer References
your LLP number if your business is a Limited Liability Partnership

If your business is a limited company, we will ask for:

the company's date of incorporation
its company registration number
the address of its registered office
the names, addresses and private telephone numbers of all company directors
the National Insurance numbers of all company directors
the Unique Taxpayer References of all company directors

More about simplified PAYE for domestic employees

Guidance on choosing a payroll system

Top

How to register

Most employers can register with us by telephone or Internet.

Registering by telephone or email

In most cases the easiest way to register as an employer is to use our website registration tool to generate an email giving us all the information we need from you.

However, this tool won't work if your business is in one of the following three categories, in which case you'll have to register by telephone instead:

simplified PAYE schemes with more than ten employees
limited companies with more than nine directors
partnerships with more than ten partners

To register by telephone, contact our New Employer Helpline on Tel 0845 60 70 143. It's open 8.00 am to 8.00 pm, Monday to Friday and 8.00 am to 5.00 pm on Saturday and Sunday.

Employers not entitled to register by telephone or email

Certain employers cannot register using the standard telephone or website methods. This is because their payroll affairs are unusual and require special attention from us. If you are in one of the following categories you will need to register through an HM Revenue & Customs (HMRC) office.

receivers paying employees of companies in receivership
offshore employers
employees who deduct their own tax and/or National Insurance contributions (this includes registrars, certain employees of foreign embassies and consulates, and Roman Catholic priests)
profit sharing schemes - trustees of profit sharing schemes must operate PAYE when they make a payment on behalf of an employer to a recipient that isn't either an employee of the employer or receiving a pension from them
businesses responsible for paying sick pay to the employees of more than one employer (such as an insurance companies, for example)
providers of incentive awards who use Taxed Award Schemes to pay the basic rate tax due on non-cash awards - if this applies to you contact our Incentive Award Unit on Tel 0161 261 3269

Top

Your next steps after registering

Get ready to operate PAYE

Once you’ve registered as an employer, you’ll need to familiarise yourself with what’s involved in operating PAYE, and to understand which forms and returns you are required to file online (see the section below).

You’ll find all the guidance you need in the ‘PAYE for employers’ area of this website – including links to relevant forms and time-saving calculators.

You’ll also be given the option of receiving a New Employer pack from HMRC – this contains a range of PAYE information (also covered on this website) and the Employer CD-ROM. Among other things, the Employer CD-ROM contains a number of interactive PAYE forms and tools. These include the P11 Calculator, which allows you to set up and manage your payroll records electronically. Smaller employers can also use the Employer CD-ROM to file their Employer Annual Return (P35 and P14s) online at the end of the tax year.

Register for PAYE Online for employers

One of your responsibilities as an employer will be to send PAYE forms to HMRC at various stages – such as when an employee joins or leaves your business, or at the end of the tax year when you’re required to submit an Employer Annual Return (P35 and P14s).

Filing online is a fast, secure and convenient way of sending your forms to HMRC, and almost all employers are now required to file their Employer Annual Return online. To file online you must first register with HMRC’s ‘PAYE Online for employers’ service. You can register for PAYE Online as soon as you’ve registered as an employer.

How to register for PAYE Online

Top