Employees joining, leaving or changing their circumstances

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

New employees

Tell HMRC about a new employee
Tell HMRC about a new employee - check you need to pay them through PAYE, use their P45 (or other information) to work out the right tax code to set them up on your payroll software

Work out your new employee’s tax code
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC

Employment Status Indicator (tool)
Use this tool to check the employment status of an individual or group of workers to see if they are employed or self-employed

Employee leaves

What to do when an employee leaves
When an employee leaves or retires, update your payroll, give the employee a P45

What to do when an employee reaches State Pension age
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance

New employee coming to work from abroad
PAYE for employees who come to work in the UK, the differences in calculating and making deductions

Employee changes circumstances

What to do if an employee changes gender
Update your payroll if an employee changes gender; check they're paying the right National Insurance if they're over State Pension age

Rights and responsibilities for reservists and employers
If your employee is a reservist and called up for service - don't pay them, update your payroll records, and give them a P45 if their service will be longer than 12 months

Giving staff time off for jury service
What you can do if an employee is called up for jury service, and how to sort out their pay or help them claim an allowance

National Insurance for company directors
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC

What to do if your employee has more than one job
How to work out National Insurance contributions if your employee has more than one job

Employing children and young people
Overview of the law relating to young workers at different stages of their lives

What to do when an employee dies
Arranging final payments to employees or pension recipients who die, and reporting the death of an employee at work

Paying harvest casuals and casual beaters
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot

Payroll for female employees who pay less National Insurance
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate

Salary sacrifice
A salary sacrifice might be made in return for non-cash benefits and can affect the tax and National Insurance contributions payable

Special rules for student loans
How different circumstances affect employees' student loan deductions

Employees working abroad
PAYE if your employees work abroad, including applying for exemption in the other country