Tell HMRC about a new employee

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Registering your new employee

Register your new employee with HM Revenue and Customs (HMRC) by including their details on a Full Payment Submission (FPS) the first time you pay them.

On this FPS, include:

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

  • you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’
  • an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

View a printable version of the whole guide

Part of Employ someone: step by step

  1. Step 1 Check this process is right for you

    Follow these steps if you're taking on someone with the employment status of 'employee'.

    1. Check who counts as an employee

    There are other steps you may need to take first if you have not employed someone before.

    1. Get ready to employ someone for the first time

    The rules are different if you want to take on someone with another type of employment status, such as agency staff, freelancers, consultants and contractors.

    1. Check your responsibilities when you take on someone with a different employment status and contract type

  2. Step 2 Recruit someone

    You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

    1. Find out about recruiting someone yourself on Acas

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions

  3. and Check they have the right to work in the UK

    1. Find out how to check an applicant's right to work

  4. and Find out which DBS check is right for your employee

    You may need to check if someone has a criminal record, for example, if they'll be working in healthcare or with children. This is known as a Disclosure and Barring Service (DBS) check.

    1. Find out which DBS check is right for your employee
    2. How to do a DBS check

  5. Step 3 Check if they need to be put into a workplace pension

    1. If you’re employing someone for the first time, use The Pensions Regulator’s tool to find out what you need to do
    1. If you already employ people, check your ongoing duties on The Pensions Regulator website

  6. Step 4 Agree a contract and salary

    When someone accepts a job offer they have a contract with you as their employer.

    1. Check what the National Minimum Wage is for different ages
    2. Check what the National Minimum Wage is for different types of work
    3. Check what to include in a contract
    4. Agree a written statement of employment particulars

  7. Step 5 Tell HMRC about your new employee

    You must tell HMRC about your new employee on or before their first pay day.

    1. Tell HMRC about a new employee
    2. Get their personal details and P45 to work out their tax code
    3. If you don’t have their P45, use HMRC’s ‘starter checklist’
    4. Check what to do when you start paying your employee