Paying new employees
HMRC have published a new PDF version of its P49 booklet entitled ‘Paying someone for the first time’. The booklet is designed to assist employers in adding new employees to the payroll.
The booklet includes guidance on how to:
- set up the payroll using either the Employer CD-ROM or a manual P11 deductions working sheet
- calculate PAYE tax and NICs
- issue a payslip to your employee
- make payments to HMRC
- make payment online by direct debit
HMRC have also announced that they will no longer routinely send out paper copies of the booklet as a matter of course.