When to Register as an Employer

As soon as you take anyone on where any of the following conditions apply, you need to register with HMRC as an employee.

  • the employee already has another job
  • the employee receives a pension (state or occupational)
  • the employee will earn at or over the PAYE (tax) threshold
  • the employee will earn at or over the lower earnings threshold for National Insurance
  • you are providing the employee with employee benefits.

You can register up to 4 weeks in advance.

If you are the sole employee of your own limited company and are paying yourself a wage/salary where the above conditions apply, you will need to register as an employee.  In this case, you would be both an employer and an employee!

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