PAYE: Starter checklist new employee 2023-24

Freeview 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, updated for the 2023-24 tax year.

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
Date of birth: dd/mm/yyyy
National Insurance number
Employment start date
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, private 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 a State, private 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, occupational or private pension?	YES / NO
Student Loan Do you have a Student or Postgraduate 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.
Are you still studying full-time on a course that your Student Loan relates to?	YES / NO If YES: Please ignore the remaining questions and sign and date this form. If NO: Please move on to the next question.
Have you completed or left your full-time course after the start of the current tax year, which started on 6 April?	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, PLAN 2, PLAN 4 or Postgraduate Loan (circle the appropriate plan) If you lived in 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 or Wales and started your course on or after 1 September 2012 then you have Plan 2. If you lived in Scotland when you started your course and applied through the Students Award Agency Scotland (SAAS) then you have Plan 4. If you lived in England and started your postgraduate master's course on or after 1 August 2016, or You lived in Wales and started your postgraduate master's course on or after 1 August 2017, or You lived in England or Wales and started your postgraduate doctoral course on or after 1 August 2018 then you have a Postgraduate Loan.
Did you finish your studies before the last 6 April?	YES / NO
Employee Signature Date signed

Employer's checklist

(employer to complete this next section)

Employment start date (dd/mm/yyyy):

Rate of pay: £ per

Note: National Minimum Wage provisions

Estimated average hours to be worked per week:

PAYE code to be used:

See PAYE Codes: Starters/leavers & 0T code

Casual workers:

Special rules apply 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 or less?

See HMRC seasonal workers

Pay interval:

Pensions Auto-enrolment

Is the employee:

An eligible jobholder
A non-eligible jobholder
An entitled worker

Are earnings above the trigger limits?

Student loans

An 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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