Tax-Saving Guides

Slash Your Tax for Small Businesses

6. Employing staff, PAYE & NI obligations and taxable benefits

6.2. PAYE/NI obligations

6.2.1. When do I need to register with HMRC as an employer?

Broadly speaking, you will need to register as an employer with HMRC if your business has any employees who:
  • you pay a wage ...