Employees joining, leaving or changing their circumstances


  • 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

  • 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

  • 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

  • What to do when an employee leaves

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

  • National Insurance for company directors

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

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Guidance and regulation

See all guidance and regulation