Taking on an employee
by Meg Wilson
1. [Payroll issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_NO05QUQAcEOft21blyd38w)
1.1. Requirement to be paid through PAYE
1.2. Employee information
1.3. Tax code
1.4. NICs
1.5. Student loan deductions
1.6. Attachment of earnings orders
1.7. Compliance requirements
1.8. Penalties
2. [Other issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_WCDRPKbSRUWIoYXuK7j2Ng)
2.1. Pre-employment checks
2.2. Contracts and statements of employment particulars
2.3. Employees’ rights
2.4. Automatic enrolment
3. [Registering as an employer with HMRC](https://library.croneri.co.uk/navigate-taxb/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_b2_WnpWU_02YEYhHzdJknw#)
3.1. Requirement
3.2. Method
3.3. Information required
3.4. Process
4. [Enrolling for PAYE online](https://library.croneri.co.uk/navigate-taxb/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_0dujPPvNX06RHZFxbRDkhQ)
4.1. Enrolment and activation process
4.2. Exemptions
4.3. Cancellation
5. [Setting up a payroll](https://library.croneri.co.uk/navigate-taxb/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_OO6tpFfDMkW_9GE-FnIfBg)
6. Employer liability insurance
7. [Costs](https://library.croneri.co.uk/navigate-taxb/po-heading-id_tSmclSB6C06rZPSCYaTQRQ)
7.1. NICs
7.2. Apprenticeship Levy
7.3. Other