Pay – an overview of obligations


As an employer, you have a number of legal obligations when paying your staff.

This guide gives you an overview of these obligations, which include:

  • providing workers with an itemised pay statement
  • complying with national minimum wage law
  • making statutory payments, eg maternity, ordinary paternity, additional paternity, adoption, sick and guarantee pay
  • only making lawful deductions from wages

Registering as an employer with HMRC

If you are taking on your first employee, you must check if you need to register with HM Revenue & Customs.

If you need to register, you can do so up to four weeks in advance of their first pay day.

For more information, see nibusinessinfo’s page on when you need to register in their guide on how to register as an employer.

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