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. It can take up to 5 working days to get your employer PAYE reference number. 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:

Run payroll.
Store your full payment submission.
Send a late full payment submission to HMRC.

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.

Other types of business

Find out how to register.

Step 1 Decide what type of employee you need
1. Check whether you need full time or part time staff
2. Check the different types of employment status
and Check you can afford to take on employees
Step 2 Make your workplace safe and accessible for employees
You also need to make checks when you recruit and employ someone.
1. Find out what you need to check when you employ someone
Step 3 Register as an employer and set up PAYE
You need to register with HMRC so you can pay tax and national insurance for your employees.
Step 4 Check your responsibilities around workplace pensions
1. Understand your pension responsibilities as an employer
Step 5 Get Employers' Liability insurance
1. Find out about Employers' Liability insurance
Step 6 Recruit and employ staff
1. Employ someone

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Register as an employer

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

Other types of business

Step 1 Decide what type of employee you need

and Check you can afford to take on employees

Step 2 Make your workplace safe and accessible for employees

Step 3 Register as an employer and set up PAYE

Step 4 Check your responsibilities around workplace pensions

Step 5 Get Employers' Liability insurance

Step 6 Recruit and employ staff

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

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

Other types of business

Part of Get your business ready to employ staff: step by step

Step 1: Decide what type of employee you need

and Check you can afford to take on employees

Step 2: Make your workplace safe and accessible for employees

Step 3: Register as an employer and set up PAYE

Step 4: Check your responsibilities around workplace pensions

Step 5: Get Employers' Liability insurance

Step 6: Recruit and employ staff

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Step 1 Decide what type of employee you need

Step 2 Make your workplace safe and accessible for employees

Step 3 Register as an employer and set up PAYE

Step 4 Check your responsibilities around workplace pensions

Step 5 Get Employers' Liability insurance

Step 6 Recruit and employ staff