Tag: New Employee

Inducting New Staff

New Employee ChecklistACAS offers some good advice for employers on how to settle in a new employee once they have accepted a job offer.

They suggest that you use a checklist to ensure that both the new employee and their line manager know what has or has not been covered at any given time.

They both need a copy, which should be kept up to date, so they can follow what is happening.  It can also act as a reminder of anything that needs particular attention.

While a checklist is helpful, it should not turn the induction into a tick-box exercise.  It should be the responsibility of both management and the new starter to ensure all items are properly covered.

The checklist is often drawn up by the employer’s HR department in consultation with other staff involved, such as a safety officer, line manager/supervisor, employee representative and training officer.

A sample checklist, which is free to download and use, can be found here

The ACAS guide to induction can be found here

Starting a New Employee

HMRC Starter ChecklistYou usually have to pay your employees through PAYE if they earn £118 or more a week (£512 a month or £6,136 a year).You must tell HMRC about your new employee on or before their first pay day.
  1. Tell HMRC about a new employee.
  2. Get their personal details and P45 to work out their tax code.
  3. If you don’t have their P45, use HMRC’s ‘starter checklist’
  4. Check what to do when you start paying your employee.

You only need a starter checklist from your employee to work out their tax code if they do not have a P45, or if they left their last job before 6 April 2018.

You do not need to operate PAYE on volunteers if they only get expenses that are not subject to tax or National Insurance

Operate PAYE on students in the same way as you do for other employees.

Student loan repayments

You should make student loan deductions if any of the following apply:

  • your new employee’s P45 shows that deductions should continue
  • your new employee tells you they’re repaying a student loan, for example on a starter checklist
  • HM Revenue and Customs (HMRC) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their loan

More details can be found here

Informing HMRC about a new employee

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps:

  1. Check you need to pay them through PAYE.
  2. Get employee information to work out their tax code – if you don’t have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).
  3. Find out if they need to repay a student loan.
  4. Use these details to set up your new employee in your payroll software.
  5. Register your employee with HMRC using a Full Payment Submission (FPS).

Further information can be found here