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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 an 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 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 2019/20 PAYE code

Casual workers: special rules apply if

If 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 2 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.