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How to register as an employer

As soon as you employ someone, you will need to register as an employer with HMRC if you meet certain conditions.

If one of the following applies, you will need to register as an employer:

  • you're paying your employee(s) at or above the PAYE threshold
  • you're paying them at or above the National Insurance Lower Earnings Limit
  • the employee already has another job
  • they are receiving a state, company or occupational pension
  • you're providing them with employee benefits

You will need the following information to register with HMRC as an employer:

  • name, business name, partner's name, company name (as appropriate)
  • business or home address, including postcode (as appropriate)
  • business or home telephone number
  • a contact email address
  • a contact telephone number
  • a name and address to send correspondence to
  • the date of your first payday or, if earlier, the first date you made payments of expenses and/or provided benefits to your employees

To register as an employer you can follow the step-by-step process within the online tax registration service at the HMRC website. You register as an employer and enrol for the PAYE Online service in a single visit, so you'll want all the information listed above to hand before you start.

However certain types of businesses such as charities, LLPs with 10 or fewer partners or UK registered companies with non-British directors may need to use either email or telephone services.

For more information click here.

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