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Luca Bonura · Founder & Editor
Published 21 Jun 2026 · Updated 25 Jun 2026

Your first employee: the five forms, in order

A plain checklist for the week you stop doing everything yourself.

7 min read
1
What happened

Taking on staff triggers a short list of legal steps

Before day one, you need to register as an employer with HMRC, set up PAYE, get Employers' Liability insurance, and have a written statement of terms ready. None of it is hard; the order matters.

2
What it means for your business

The real cost is about 1.2× the salary

Budget beyond the wage: employer's National Insurance, pension contributions and holiday pay add roughly 15–20% on top. Knowing the true number stops a hire from quietly sinking your margin.

What you can do this week

Do these five things, in order

Give yourself a week. Most of it is online and free; the insurance is the only thing you can't skip.

  • Register as an employer with HMRC (allow up to 5 days)
  • Set up PAYE, or hand it to your accountant
  • Buy Employers' Liability insurance
  • Write the statement of terms and a simple contract
  • Enrol them in a workplace pension
£2,500

Maximum fine for trading without Employers' Liability insurance, per day

Source: Employers' Liability (Compulsory Insurance) Act - gov.uk

Common questions

No - once they're an employee, PAYE applies from the first payment. “Later” is how penalties happen.

Luca Bonura
Founder & Editor

Self-taught marketer who started selling online at 17 and went on to freelance for brands across Europe before founding Adlarion. He writes The Small Business Digest in plain English - the news he wishes he'd had when he was starting out.

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