Reporting employee changes

You need to report more information on a Full Payment Submission (FPS) if:

You may also need to tell HM Revenue and Customs (HMRC) if an employee:

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.

  1. Step 1 Check this process is right for you

    Follow these steps if you're taking on someone with the employment status of 'employee'.

    1. Check who counts as an employee

    There are other steps you may need to take first if you have not employed someone before.

    1. Get ready to employ someone for the first time

    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. 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.

    1. Find out about recruiting someone yourself on Acas

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions
  3. and Check they have the right to work in the UK

  4. and Find out which DBS check is right for your employee

    You may need to check if someone has a criminal record, for example, if they'll be working in healthcare or with children. This is known as a Disclosure and Barring Service (DBS) check.

    1. Find out which DBS check is right for your employee
    2. How to do a DBS check
  5. Step 3 Check if they need to be put into a workplace pension

  6. Step 4 Agree a contract and salary

  7. Step 5 Tell HMRC about your new employee