Taking on an employee

1. Registering as an employer with HMRC

1.1. Requirement

1.2. Method

1.3. Information required

1.4. Process

2. Enrolling for PAYE online

2.1. Enrolment and activation process

2.2. Exemptions

2.3. Cancellation

3. Setting up a payroll

4. Employer liability insurance

5. Payroll issues

5.1. Requirement to be paid through PAYE

5.2. Employee information

5.3. Tax code

5.4. NICs

5.5. Student loan deductions

5.6. Attachment of earnings orders

5.7. Compliance requirements

5.8. Penalties

6. Costs

6.1. NICs

6.2. Apprenticeship Levy

6.3. Other

7. Other issues

7.1. Pre-employment checks

7.2. Contracts and statements of employment particulars

7.3. Employees’ rights

7.4. Automatic enrolment