When you employ staff, there are employer obligations you need to meet.
As an employer, you are required to make deductions from your employees earning a wage, salary or schedular payments. This is known as PAYE (pay as you earn). You must deduct and pay PAYE tax on your employees' behalf by the due dates. This is to avoid penalties and interest charges.
If you pay your employees other benefits and allowances, including employee share schemes (ESS) you also have obligations you must meet.
You are required to keep full and accurate wage records for 7 years.
All employees must fill in either an IR330 Tax code declaration (for employees) or an IR330C Tax rate notification for contractors receiving schedular payments.
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Register as an employer
How to register as an employer when you start employing staff.
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Paying staff
You are required to make deductions from other payments paid to your employees.
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Deductions from income
You need to deduct tax from employees who receive salary, wages or schedular payments.
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Payday filing
You must file an employment information form on each payday instead of monthly or twice monthly.
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Stop employing staff
You must notify us if you intend to cease employing staff permanently, within 30 working days after you stop employing.
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Closing down a company
If your business is closing down, there are a number of steps you need to take.
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