PAYE: starter checklist. Use this form if you are taking on a new employee.

Note that this is our (improved) version of HMRC's New Employee Starter checklist.

Taking on a new employee? What PAYE code to use?

New Employee Starter checklist
This checklist applies if you take someone on as a new employee

Employer name…………………………………………………..

Employee details

Surname

 

First name (s)

 

Gender:  Male or Female  

  

Date of birth: dd/mm/yyyy

 

National Insurance number

 

Address

Postcode

 

Email address

 

Contact telephone number

 

A. This is my first job since last 6 April and I have not been receiving taxable Jobseeker's Allowance, Employment and Support Allowance, taxable Incapacity Benefit, state pension or occupational pension. YES / NO 

B. This is my only job, but since last 6 April I have had another job, or have received taxable Jobseeker's Allowance, Employment and Support Allowance or taxable Incapacity Benefit.

Also, I do not receive state or occupational pension.

YES / NO 

If YES:

Do you have a P45 issued by your previous employer?

YES / NO 

If YES: 

Please attach to this declaration

If NO:

Please contact your previous employer and request your P45.

C. Do you have another job (in addition to this one) or receive a state or occupational pension. YES / NO
Student Loan

Do you have a Student Loan which is not fully repaid.

 

YES / NO 

If YES:

Please move on to the next question.

If NO:

Please ignore the Student Loan questions and sign and date this form.

Are you paying your Student Loan direct to the Student Loans Company by agreed monthly instalments?

YES / NO 

If YES:

Please ignore the remaining questions and sign and date this form.

If NO:

Please move on to the next question.

Student Loan Plans

What type of student plan do you have?

PLAN 1 or PLAN 2 (circle the appropriate plan)

If you lived in Scotland or Northern Ireland when you started your course, or

You lived in England or Wales and started your course before 1 September 2012 then you have Plan 1.

If you lived in England and Wales and started your course on or after 1 September 2012 then you have Plan 2.

Did you finish your studies before the last 6 April?

 YES / NO

 

Employee Signature

 

Date signed

 

 


Employer's Checklist

Employer's checklist

(employer to complete this next section)

Employment start date (DD/MM/YYYY): 

Rate of pay  £   

Note: National Minimum Wage provisions

Estimated average hours to be worked per week

PAYE code to be used:

See What is the 2020/21 PAYE tax code?

Casual workers: special rules apply if

If an employee is only being paid once:

  • use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis
  • put ‘IO’ in the ‘Pay frequency’ field
  • do not put a start or leaving date
  • do not issue a P45 on leaving

Is this employee a harvest worker who is being employed for two weeks of less?

See HMRC seasonal workers

Pay interval

Pensions Auto-enrolment

Is the employee:

  • An eligible jobholders 
  • A non-eligible jobholder
  • An entitled worker

Are earnings above the trigger limits?

Student loans

A SL1 ‘Start Notice’ is sent to employers when a match is made between the Student Loans Company’s record of borrowers and HMRC's records.

  • Make deductions from the first available payday after the start date, using the plan type shown on the SL1.
  • Do not make deductions before the start date.
  • See HMRC Student Loan guidance.

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