How to register as an employer
When you need to register with HM Revenue & Customs, how to do so, and when you don't need to register.
You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.
You must register even if you’re only employing yourself, for example, as the only director of a limited company.
You must register before the first payday. It can take up to 15 working days to get your employer PAYE reference number. You cannot register more than 2 months before you start paying people.
To pay an employee before you get your employer PAYE reference number, you should:
- Run payroll.
- Store your full payment submission.
- Send a late full payment submission to HMRC.
If you’re a limited company with 1 to 9 directors
Most limited companies can register online.
You can also continue an application if you’ve already started registering.
After you've registered
You can check when to expect your letter from HMRC about your registration.
Other types of business
Find out how to register.