When you need to register
You don't necessarily need to register as an employer once you take someone on. Check first that at least one of the following conditions applies to you. If any apply, then you need to register:
- The employee already has another job
- They are receiving a state or occupational pension
- You're paying them at or above the PAYE threshold
- You're paying them at or above the National Insurance Lower Earnings Limit
- You're providing them with employee benefits
How to register
Most employers can now register with HM Revenue & Customs (HMRC) on the internet, however, if your business is in one of the following three categories you will need to register by telephone:
- simplified PAYE schemes with more than ten employees
- limited companies with more than nine directors
- partnerships with more than ten partners
Believe it or not you may need to register as an employer even if you're the only person working in your company. If you run a one-person limited company, you are both an employer and an employee.
