5. 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:
- information you’ve collected from them
- the tax code and starter declaration that you’ve worked out
- pay and deductions (for example tax, National Insurance and student loan deductions) since they started working for you - don’t include figures from their previous job
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.
There are special rules for making deductions for: