Reporting employee changes
You need to report more information on a Full Payment Submission (FPS) if:
- it includes a new employee
- an employee leaves
- you start paying someone a workplace pension
- it’s the last report of the tax year
- an employee changes their address
You may also need to tell HM Revenue and Customs (HMRC) if an employee:
- becomes a director
- reaches State Pension age
- goes to work abroad
- goes on jury service
- joins or leaves a contracted-out company pension
- turns 16
- is called up as a reservist
- changes gender
Employee takes a leave of absence
Once your employee has started their leave of absence, put ‘Yes’ in the ‘Irregular payment pattern indicator’ in all FPS reports you send to HMRC until the employee returns.
Step 1 Check your business is ready to employ staff
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.
As an employer you must make sure you recruit employees fairly.
and Check they have the legal right to work in the UK
and Find out if they need a DBS check
Step 3 Check if they need to be put into a workplace pension
You have ongoing responsibilities to check if your employees need to be put into a workplace pension scheme.
Step 4 Agree a contract and salary
When someone accepts a job offer they have a contract with you as their employer.
Step 5 Tell HMRC about your new employee
You must tell HMRC about your new employee on or before their first pay day.