WHEN YOU NEED TO REGISTER
You don't necessarily need to register as an employer once you take someone on. Check first that at least one of the following conditions applies to you. If any apply, then you need to register:
If you need to register you can do so up to four weeks in advance of your first pay day.
Bear in mind that you might need to register as an employer even if you're the only person working in your business. If you run a one-person limited company, you'll be both an employer and an employee. So if any of the conditions above apply to you as an employee you'll need to register.
HOW TO REGISTER
Most employers can register with HMRC by telephone or internet.Registering by telephone or email
In most cases the easiest way to register as an employer is to use HMRC's website registration tool to generate an email giving HMRC all the information they need from you.
However, this tool won't work if your business is in one of the following three categories, in which case you'll have to register by telephone instead:
To register by telephone, contact HMRC's New Employer Helpline.
YOUR NEXT STEPS AFTER REGISTERING
Once you have registered as a new employer with HMRC, you will receive a letter containing your Employer PAYE reference with a link to the appropriate guidance where everything you need to get started can be accessed.
You'll need to familiarise yourself with what's involved in operating PAYE, and to understand which forms and returns you are required to file online (see the section below).
You'll find all the guidance you need in the 'PAYE for employers' area of this website - including links to relevant forms and time-saving calculators.
You'll also need to choose which sort of payroll system you want to use. One option is to use HMRC's free downloadable Basic PAYE Tools package. This contains a number of interactive PAYE forms and tools, including the P11 Calculator, which allows you to set up and manage your payroll records electronically.
Smaller employers can also use the P11 Calculator to file their in-year starter and leaver forms online when an employee starts with or leaves their business and also to file their Employer Annual Return (P35 and P14s) online at the end of the tax year.
REGISTER FOR PAYE ONLINE FOR EMPLOYERS
One of your responsibilities as an employer will be to send PAYE forms to HMRC at various stages - such as when an employee joins or leaves your business, or at the end of the tax year when you're required to submit an Employer Annual Return (P35 and P14s).
Filing online is a fast, secure and convenient way of sending your forms to HMRC, and almost all employers are required to file their starter and leaver information and their Employer Annual Return online. To file online you must first register with HMRC's 'PAYE Online for employers' service. You can register for PAYE Online as soon as you've registered as an employer.
You can find more information on http://www.hmrc.gov.uk/paye/intro/register.htm