Milestone 8 of 9 Hire your first employee

Set up payroll

Report pay to HMRC on or before each payday.

Each time you pay employees, use your payroll software to record their pay, produce payslips and report their pay and deductions to HMRC in a Full Payment Submission, on or before payday. Pay them at least the National Minimum Wage.

gov.uk

Find payroll software (opens in a new tab)

HMRC's list of recognised payroll software, including free options.

Paying the National Minimum Wage

The rates and what counts as working time.