Register as an employer

You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

You must register even if you’re only employing yourself, for example as the only director of a limited company.

You must register before the first payday to get your employer PAYE reference number. This will be sent to you in a letter. You cannot register more than 2 months before you start paying people.

To pay an employee before you get your employer PAYE reference number, you should:

  1. Run payroll.

  2. Store your full payment submission.

  3. Send a late full payment submission to HMRC.

This service is also available in Welsh (Cymraeg).

If you’re a limited company with 1 to 9 directors

Most limited companies can register online.

Start now

You can also continue an application if you’ve already started registering.

After you’ve registered

You can check when to expect your letter from HMRC about your registration.

Other types of business

Find out how to register.

Next

  1. Step 1 Decide what type of employee you need

  2. and Check you can afford to take on employees

  3. Step 2 Make your workplace safe and accessible for employees

  4. Step 3 Register as an employer and set up PAYE

  5. Step 4 Check your responsibilities around workplace pensions

  6. Step 5 Get Employers' Liability insurance

  7. Step 6 Recruit and employ staff