Registration with HMRC as an Employer
You need to register with HMRC so you can pay Tax and National Insurance for your employees.
You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff however:
- You must register before the first payday.
- It can take up to 20 working days to get your employer PAYE reference number.
- You cannot register more than 2 months before you start paying people.