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If you want to run your payroll electronically, then you will still need to speak to
an HMRC adviser to register as an employer – care and support employers
cannot register online. You will then need to set up a ‘PAYE for employers’ online
services account separately (which you do need to do online) – you will need this
to be able to upload your payroll information electronically to HMRC. Please note
that you will need to go through the PAYE for employers set up process from
scratch, even if you have an HMRC online services account for other purposes
such as self-assessment.

There is lots more information about setting up and running a payroll in our
factsheet called ‘Choosing a filing method’.

We have also developed a payroll set-up checklist and a payroll processing checklist
to help you remember the main things you need to do. You can download these
checklists (annotated and non annotated versions) from our website at:

www.disabilitytaxguide.org.uk/about/resources

New employee details

Once you have received your employer reference number
from HMRC and your payroll has been set up, you will
need to collect your employee’s details ready for the first
pay day. When we say ‘set up’ we mean that you have
either downloaded the relevant payroll software if you are
going to file online or have received the paper forms and
relevant guidance from HMRC if you are going to be a paper
filer employer.

All new employees who come to you from another job or
from a period on state benefits should bring with them a completed P45
(guidance on what to do if they don’t is below). The P45 contains the information
that you will need to set your new employee up on the payroll and pay them the
right amount, for example, their National Insurance number.

For an example of a P45 see page 27.

No P45?

An employee may not be able to give you a P45 if they have lost it, this is their
first job or they are continuing in an existing job as well as working for you, in
which case you will need to collect the information that you need to proceed
with their payroll from them directly. You can do this by asking them to give you
the relevant information by email or letter or by filling out a starter declaration.
For an example of a starter form, see page 28.

page 26 Taking on a personal assistant – a basic guide • Paying wages