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New employer and payroll starter checklist

Information to gather before adding a director or employee to payroll.

Last reviewed: 27 July 2026Review due: 6 April 2027

Overview

Correct starter data supports tax codes, National Insurance, RTI, pension assessment and employment records. Collect the information securely before the first pay run.

Who this applies to

New employers and businesses adding directors or employees.

Key points

  • Legal name, address, date of birth and National Insurance number.
  • Start date, pay, hours, pay frequency and job details.
  • P45 or starter declaration.
  • Pension assessment information.
  • Student loan and postgraduate loan details where applicable.
  • Bank details collected through an appropriate secure process.

Important dates and deadlines

PAYE registration can take time. The first Full Payment Submission is normally due on or before the first payment date.

Practical checklist

  1. Confirm right-to-work and employment documentation outside the accounting portal process.
  2. Register PAYE where needed.
  3. Create the payroll record.
  4. Assess automatic enrolment.
  5. Agree cut-off dates.
  6. Review the first payslip before payment.

Frequently asked questions

Can someone be paid before PAYE is set up?

Avoid this where possible; late or incorrect reporting can create complications.

Should bank details be emailed?

Use a secure agreed method rather than ordinary email where possible.

How Accountants4All can help

Support matched to your circumstances

Accountants4All can register PAYE, set up the payroll and request starter information through a structured secure process.

Start an enquiry

Official sources and further reading

Important disclaimer

Figures and dates can change and special rules may apply. This resource is general guidance and not a substitute for personalised professional advice.

Read the full tax disclaimer