Taking on an employee
by Stephen Relf
1. [Costs](https://library.croneri.co.uk/po-heading-id_tSmclSB6C06rZPSCYaTQRQ)
1.1. NICS
1.2. [Apprenticeship Levy](https://library.croneri.co.uk/btr/495-appl-1)
1.3. Other
2. [Employer liability insurance](https://library.croneri.co.uk/po-heading-id_o4anzpEnDEuUWgUiSnPlUg)
3. [Setting up a payroll](https://library.croneri.co.uk/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_OO6tpFfDMkW_9GE-FnIfBg)
4. [Payroll issues](https://library.croneri.co.uk/po-heading-id_NO05QUQAcEOft21blyd38w)
4.1. Requirement to be paid through PAYE
4.2. Employee information
4.3. Tax code
4.4. NICs
4.5. Student loan deductions
4.6. Attachment of earnings orders
4.7. Compliance requirements
4.8. Penalties
5. [Registering as an employer with HMRC](https://library.croneri.co.uk/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_b2_WnpWU_02YEYhHzdJknw#)
5.1. Requirement
5.2. Method
5.3. Information required
5.4. Process
6. [Enrolling for PAYE](https://library.croneri.co.uk/po-heading-id_UeOnd63KHkm1V8tszQbmgw#po-heading-id_0dujPPvNX06RHZFxbRDkhQ)
6.1. Enrolment and activation process
6.2. Exemptions
6.3. Cancellation
7. [Other issues](https://library.croneri.co.uk/po-heading-id_WCDRPKbSRUWIoYXuK7j2Ng)
7.1. Pre-employment checks
7.2. Contracts and statements of employment particulars
7.3. Employees’ rights
7.4. Automatic enrolment