Journey

Hire your first employee

Step-by-step journey to become a compliant employer. Covers PAYE registration, insurance, right to work checks, contracts, and pensions - everything before your first employee's first day.

Starting a Business Updated 15 September 2026
7 milestones references 5 guides

Before you hire: understand your obligations

Becoming an employer creates immediate legal obligations - from PAYE registration to workplace pensions. Missing any step can result in significant penalties. Allow 2-4 weeks before your first employee's start date to complete all requirements.

  1. Register with HMRC

    You must register as an employer before your first payday. HMRC will issue your PAYE reference number, which you'll need for payroll reporting and your employees' records.

    Register as an employer with HMRC

    Do this 4 weeks before your first payday. You'll receive your PAYE reference immediately online, but activation codes take 10 days by post.

    gov.uk

    Register as an employer online (opens in a new tab)

    HMRC employer registration service

  2. Get insurance

    Employers' Liability insurance is a legal requirement from your employee's first day. You must have at least £5 million cover and display the certificate where staff can see it.

    gov.uk

    Get Employers' Liability insurance (opens in a new tab)

    Legal requirement from day one. You need minimum £5 million cover. Penalty: £2,500 per day without insurance.

  3. Verify right to work

    You must check every employee has the right to work in the UK before they start - including unpaid work or trial shifts. Failure to check can result in civil penalties up to £45,000 per illegal worker.

    Check your employee's right to work

    Must be done before they start any work - including trial shifts. Penalty for employing illegal workers: up to £45,000 per worker.

  4. Provide written terms

    All employees are entitled to a written statement of employment particulars on or before their first day. This must include pay, hours, holiday entitlement, and job description. Some terms can follow within 2 months.

    Provide employment contract

    Written employment particulars must be given on or before day one (changed in April 2020). Some terms can follow within 2 months.

  5. Set up workplace pension

    Auto-enrolment requires you to provide a workplace pension for eligible employees (aged 22+, earning £10,000+). Your duties start immediately when you hire your first employee - set up your scheme before they start.

    Set up workplace pension

    Auto-enrolment duties start from day one for eligible employees (aged 22+, earning £10,000+). Set up your scheme before your first employee starts.

    thepensionsregulator.gov.uk

    Choose a workplace pension (opens in a new tab)

    The Pensions Regulator guidance on selecting a pension provider

  6. Set up payroll

    You must report payroll to HMRC in real time (RTI) each time you pay employees. This requires HMRC-approved software - free options are available for small employers with limited requirements.

    Choose payroll software

    You need HMRC-approved RTI software to report payroll in real time. Free options exist for small employers.

    gov.uk

    Find payroll software (opens in a new tab)

    HMRC list of approved payroll providers

  7. Meet health and safety duties

    Your obligations under the Health and Safety at Work Act expand when you employ people. You must provide a safe working environment, conduct risk assessments, and - if you have 5 or more employees - maintain a written health and safety policy.

    Understand health and safety duties

    Your H&S obligations expand when you employ people. If you have 5+ employees, you must have a written health and safety policy.