Employees joining, leaving or changing their circumstances


  1. Child employment

    Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16

  2. Tell HMRC about a new employee

    Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC

  3. What to do when an employee leaves

    When an employee leaves or retires, update your payroll, give the employee a P45

  4. National Insurance for company directors

    Working out a director's National Insurance, using their annual earnings period, what to report to HMRC

  5. Work out your new employee's tax code

    Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC

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Guidance and regulation

  1. Salary sacrifice for employers
  2. New employee coming to work from abroad
  3. Student Loan repayments: guidance for employers
  4. Employees working abroad
  5. What to do if your employee has more than 1 job
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