PAYE for New Employees

First of all you will need to be registered online with PAYE, if your business is not already registered you can Register here or alternatively here at Lunfoot we offer this service to all new clients for free.


HM Revenue and Customs will then provide you with your PAYE references within 2 weeks of registering. You can still make payments to employees during this time and deduct the correct tax and National Insurance from them.


If you pay online the payment deadline is the 22nd of each month or if you chose to pay by cheque through the post the deadline is the 19th of the month. If we are working with your company for this service Lunfoot would provide you with the information about how much you owe and when it needs to be paid.


You need to pay the tax and National Insurance deducted from your employees plus the employers National Insurance contributions to HMRC via PAYE.

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

  • The 19th/22nd of the next tax month if you pay monthly.

  • The 19th/22nd after the end of the quarter if you pay quarterly.

In order to make your payment to PAYE for a new employee you will need certain details from them, these are:


  • Full name including title.

  • Date of birth.

  • National Insurance number.

  • Current address.

  • Employment start date with your company.

  • Salary or hourly rate.

  • Full time or part time – also the days of the week that they will work.

  • Working status – a P45 should be provided by the employee from a previous employment, if this is not possible the employee must complete a P46 form. This enables the correct tax code to be calculated. If you require a P46 please follow this link.

At Lunfoot we can assist your business with all employees PAYE details and the general management of your PAYE account, this includes notifying you when your payments are due to avoid any penalties for late payments. Get in touch to find out more.