First Time Taking On New Staff
Small businesses taking on new staff for the first time are required to register for PAYE. The registration application must be submitted to HM Revenue and Customs four weeks before the first salary is made to your new staff.
Expanding Businesses Hiring More People
There is PAYE administration and payroll related matters required to be taken care for new employees.
As new employer, you must request your new staff to provide you with Part 2 and Part 3 of Form P45. This form will have been given out to your new employee by his/her previous employer. You then require submitting the Part 3 of P45 to HMRC.
In situation where your new staff does not have Form P45 because this is his/her first job in the UK or that he/she has not been in employment for a long time you will then require him/her to fill in Form P46 then send it to the tax office.
For people starting work in the UK for the first time you must advise them to apply for National insurance number from local Job Centre Plus.