When you must register
Register as an employer with HMRC before the first payday if any of these apply:
- You pay an employee £123 or more per week (Lower Earnings Limit)
- The employee has another job, gets a pension, or receives benefits-in-kind
- You're a director paying yourself a salary
Register at least 5 working days before the first payday, but no more than 2 months in advance.
What you'll need
- Business name and address
- UTR (for sole traders/limited companies)
- Companies House number (limited companies)
- Estimated first payment date
- Number of employees (including directors)
How to register
Use the HMRC register as an employer service. You'll receive:
- Employer PAYE reference (e.g. 123/AB45678)
- Accounts Office reference for paying HMRC
After registering
- Choose payroll software (Xero Payroll, BrightPay, Sage)
- Set up auto-enrolment with The Pensions Regulator
- Issue P45s when staff leave; P60s after each tax year
- File Full Payment Submissions (FPS) on or before each payday
- Pay HMRC by the 22nd of the following month (or 19th by post)
We run payroll for UK SMEs from £18/month. See pricing.