When you take on a new employee you will need to gather some basic information from them and record it somewhere safe. You will also need to decide how often to pay them.

This section explains a bit more about HMRC's Real Time Information system, including dedicated pages on the software available to help you file online, and the alternative paper process.

In this section we look at some common pay elements and deductions. This includes separate guidance on the minimum wage, holiday pay, sick pay and auto enrolment.

When you hire someone, for tax purposes you need to understand whether the law sees them as your employee or sees them as self-employed. If they are your employee then you have important responsibilities, including deducting tax and National Insurance from their wages and paying the money over to ...

Here we look at some general considerations around setting yourself up as an employer – this includes providing more detail about two key aspects – registering as an employer, and your payroll filing options. You should also start planning for automatic enrolment, because as soon as you take on an ...

Once you have made the decision to hire someone there are some important issues that you must think about, particularly if you become an employer. Our guidance will help you understand whether you are an employer, and if so, what you have to do.