What does an employer need before hiring in the UK?
A UK employer must register as an employer with HMRC, run payroll under PAYE, check the right to work and hold employers' liability insurance. A written statement of employment particulars is due on or before the first day.
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How it works
Payroll deducts income tax and National Insurance at source and reports each pay run to HMRC in real time. Automatic enrolment into a workplace pension applies to eligible workers, with employer contributions set in law.
Commonly mixed up with
Employment status is not a matter of contract wording alone: a contractor treated as an employee in practice can be an employee in law.
What does an employer need before hiring in the UK?
| Knowledge, London | Business and finance |
|---|---|
| Short answer | A UK employer must register as an employer with HMRC, run payroll under PAYE, check the right to work and hold employers' liability insurance. A written statement of employment particulars is due on or before the first day. |
| How it works | Payroll deducts income tax and National Insurance at source and reports each pay run to HMRC in real time. Automatic enrolment into a workplace pension applies to eligible workers, with employer contributions set in law. |
| Commonly mixed up with | Employment status is not a matter of contract wording alone: a contractor treated as an employee in practice can be an employee in law. |
| Last reviewed | 2026-08-08 |
Short questions
- Do I need a UK entity?
- An overseas employer can register, and duties still apply.
- What is a right to work check?
- A required check of documents or a share code before employment starts.
- Is a pension mandatory?
- Automatic enrolment applies to eligible workers.
- Is a written contract required?
- A written statement of particulars is required by day one.
- Where are the rules?
- GOV.UK publishes employer guidance.
Sources
More in this track
- How do you register a company in the UK?
- Can a foreign founder open a UK business bank account?
- When does a UK business have to register for VAT?
- How does UK corporation tax work?
- What decides office costs in London?
- What accounts must a UK company file?
- Why is London a financial centre?
- What is the difference between a business visit and working in the UK?
- Branch or subsidiary: how does a foreign company enter the UK?
These pages explain how the rules work and link the authority that owns them. They are not legal, tax or immigration advice, and amounts and thresholds change, so open the source before you act.
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