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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
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