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Paying someone for the
first time – process map
STEP 1 Register as
See page an employer
25
STEP 2 Choose your Set up Choose
See page Paper payroll method Electronic PAYE for payroll
25 employers software
STEP 3 Get information Starter
See page P45 from your checklist
26 new employee
STEP 4
See page Run your payroll
29
STEP 5 Pay your employee
See page and give them
34 a payslip
STEP 6 By
See page post Pay HMRC Electronically
33
STEP 7
See page Keep records
30
page 39 Taking on a personal assistant – a basic guide • Paying someone for the first time