You must register as an employer with HMRC before your first payday, and no more than two months ahead. Use an organisation Government Gateway account — not a personal one — and HMRC posts your employer PAYE reference within about five working days.
You must register as an employer with HMRC before your first payday, and no more than two months ahead. Use an organisation Government Gateway account — not a personal one — and HMRC posts your employer PAYE reference within about five working days.
The full plain-English guide is being written and reviewed. Meanwhile, the official guidance below covers the essentials, and the FirstEmployer app walks you through this step with the exact law on screen.
This guide is being expanded and solicitor-reviewed. The answer above is current as of config 2026.2.