Search all content on GOV.UK

Get ready to employ someone - your responsibilities as an employer, register with HMRC, set up PAYE, get insurance.

Discrimination policy and equal opportunities in recruitment and in the workplace - age discrimination, disabled workers, gender reassignment, sex discrimination

• Overview

  It is against the law to treat someone less favourably than someone else…

• Discrimination in recruitment

  Discrimination in job adverts You must not state or imply in a job advert…

• Discrimination in work

  You must not discriminate against your workers. This could be done by, for…

What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.

• Introduction to PAYE

  As an employer, you normally have to operate PAYE as part of your payroll.…

• Choose how to run payroll

  You can operate PAYE by either: paying a payroll provider to do it for you…

• Setting up payroll

  If you decide to run payroll yourself, you need to complete certain tasks…

• Keeping records

  You must collect and keep records of: what you pay your employees and the…

Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace

Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.

• Updated: 28 November 2025

A contract is an agreement between employee and employer setting out implied and explicit terms and conditions - written statement of particulars, collective agreements

Employers might monitor workers, but if the monitoring involves taking data, images or drug testing they have to do this in a way that's legal and fair

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them

When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help

Workplace pensions - your employer's responsibilities to you to provide a workplace pension and what automatic enrolment means to you