If you are an employer you will need to register with HMRC to pay the taxes of your employees through PAYE. You will need to register as an employer if you employ staff, use subcontractors for construction work, or if you employ yourself at your own limited company.
You will need to register as an employer if:
- You have employed staff and need to pay Income tax or National Insurance for an employee through PAYE or if your worker is entitled to National Insurance credits
- This is your worker’s second job, or the worker has a state or other pension in addition to employment. This includes if you are a director of your own limited company and also have another employment
- Your worker has taxable benefits in kind in their employment with you.
How to register
You need to register with HMRC in advance of your first payday to give HMRC time to process your application and provide the details you need to run payroll.
You can find out how to register here: https://www.gov.uk/register-employer
