Freeview PAYE starter checklist. Use this form if you are taking on a new employee. Taking on a new employee? What PAYE code to use? What NIC secondary threshold applies?
Note that this is our version of HMRC's New Employee Starter checklist, updated for the 2024-25 tax year. UPDATE: We have included extra questions at the bottom for NICs as special Secondary thresholds apply to certain employee types.
New employee starter checklist
This checklist applies if you take someone on as a new employee
Employer name…………………………………………………..
Employee details
| Surname |
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| First name(s) |
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| Gender |
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| Date of birth: dd/mm/yyyy |
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| National Insurance number |
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| Employment start date | |
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Address Postcode |
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| Email address |
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| Contact telephone number |
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| 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 |
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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. |
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Student Loan Plans |
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 |
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Employee Signature
Date signed |
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Employer's checklist
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Employer's checklist (employer to complete this next section) |
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Employment start date (dd/mm/yyyy): |
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Rate of pay: £ per Note: National Minimum Wage provisions |
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Estimated average hours to be worked per week: |
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PAYE code to be used: |
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Casual workers: Special rules apply if an employee is only being paid once:
Is this employee a harvest worker who is being employed for two weeks or less? |
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Pay interval: |
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Is the employee:
Are earnings above the trigger limits? |
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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.
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National Contributions (NICs) thresholds checklist
| NICs secondary thresholds are extended for certain employee types. You need to identify them. Is this new employee is one of the following: |
Y/N |
| Employees under 21 or apprentices under 25 | |
| An Armed Forces veterans within their first 12 consecutive months of civilian employment | |
| NICs thresholds are also extended if the employer operates in a Freeport or Investment Zone | |
| Is the employee engaged on a site situated in a Freeport or Investment Zone? | |
