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Hi Stuart,
I copied this from the HMRC website (PAYE section)
When you need to register
As soon as you first employ someone, you will need to register as an employer with HMRC if one or more of the following is true:
- you're paying them at or above the PAYE threshold
- the employee already has another job
- they are receiving a state or company pension
- you're paying them at or above the National Insurance Lower Earnings Limit
- you're providing them with employee benefits
If you need to register you can do so up to four weeks in advance of the first pay day.
Bear in mind that you might need to register as an employer even if you're the only person working in your business. If you run a one-person limited company, you'll be both an employer and an employee. So if any of the conditions above apply to you as an employee you'll need to register.
Regards,
Cheryl
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