Register as an employer

Register by creating an online account

You can register as an employer with HMRC by setting up an account with HMRC’s online services.

You’ll need to register by phone if you do not have a National Insurance Number or a Unique Taxpayer Reference.

After you register you’ll get 2 letters from HMRC containing your:

You’ll need these to set up your payroll and send information about your employees to HMRC.

Other ways to register

You can also register by phoning HMRC.

What you’ll need to provide

When you phone, you’ll need to provide information about your company, including:

  • its name, business address and phone number - the business address cannot be a PO box
  • its trading name, if this is different
  • the type of business, for example plumbing, investment, electrical engineering
  • the name of the person operating the scheme and their National Insurance number - if they have one
  • its unique taxpayer reference (UTR) - if you have it 

You’ll also need to provide:

  • your name, email address and a telephone number HMRC can contact you on
  • a postal address for correspondence, if this is different to the company’s address

Finally, you’ll need to provide the following information about your employees:

  • the date of their first payday, or when you first provide expenses or benefits if this is earlier
  • how many people you’re employing - or expect to employ in this tax year
  • whether you’ll be using any subcontractors in the construction industry
  • whether you’ll be operating an occupational pension scheme

What happens next

Once you’ve registered, you’ll get a letter containing your PAYE and Accounts Office references. You’ll need these to report and pay PAYE tax and National Insurance to HMRC. You can check when to expect this letter from HMRC.

Finally, you’ll need to enrol for PAYE Online before you can send payroll information to HMRC.

Your answers

Start again

1. Will the business do any of the following?
Yes
Change 1. Will the business do any of the following?
2. Special rules apply to some types of employer. Do you fall into any of these categories?
No
Change 2. Special rules apply to some types of employer. Do you fall into any of these categories?
3. What type of business are you?
sole trader
Change 3. What type of business are you?
4. Do you have an online account with HMRC?
No
Change 4. Do you have an online account with HMRC?

This page is Part of Get ready to employ someone for the first time: step by step

  1. Step 1 Check that you’re taking on someone as an employee

    Follow these steps if you want to take on someone with the employment status of ‘employee’ for the first time.

    1. Check who counts as an employee

    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. and Check you can afford to take on employees

    1. Check how much the National Minimum Wage is
    2. Find out how much National Insurance you need to pay for your employees
    3. Check how much sick pay your employees are eligible for
    4. Check how much you need to pay towards your employee's pension
    5. Check how much Maternity Leave you need to pay your employees
    6. Check how much Paternity Leave you need to pay your employees

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

    1. Prevent discrimination
    2. Make your workplace accessible for employees with disabilities or health conditions
    3. Keep employee information and data safe
    4. Find out about fire safety
    5. Find out about health and safety on the Health and Safety Executive website

  4. 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.

    1. You are currently viewing: Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software

  5. Step 4 Check your responsibilities around workplace pensions

    1. Understand your pension responsibilities as an employer

  6. Step 5 Get Employers' Liability insurance

    1. Find out about Employers' Liability insurance

  7. Step 6 Recruit and employ someone

    1. Employ someone