


I have already employed someone, but haven’t told HMRC. What do I do?
If you’ve employed someone, but their first payday hasn’t yet arrived, you must register as an employer with HMRC as soon as possible. This can be done online using the government website. If you are within 30 days of the first payment you have made to your employee,...
My employee is going to be part-time. Do I need to run a payroll?
Your obligation to run a PAYE scheme is governed by how much your employees are paid. As of January 2016 the following criteria all have to be met to make you exempt from running a PAYE scheme: Your employees must be paid less than £112.00 per (or...
How much do I have to pay my employee?
You must pay your employee the National Minimum Wage. As of October 2016 following are the current hourly minimum rates (it is likely these will alter with each budget): Apprentice £3.40* Under 18 £4.00 18-20 ...
I’ve forgotten to send my FPS? What do I do?
Each time you run a payroll you need to send a Full Payment Submission (FPS) to HMRC. This can be easily overlooked or forgotten in busy periods. HMRC do understand that sometimes we are human. Therefore there are three exceptions which will hopefully stop you...