Employing Staff

There may come a time when you need some help.

Employing people involves serious responsibilities. When a business takes on employees, it must notify the Revenue either by sending in the P45 forms or by completing a form P46 in the case of employees who do not have a P45. As an employer, it takes on responsibilities under the employment protection legislation.

On making any payment of remuneration, the employer must deduct income tax under the PAYE system in accordance with the code numbers issued by the Revenue. It must also deduct primary Class 1 NICs and pay secondary Class 1 NICs.

Additionally, as an employer may be required to administer the following:

• Statutory sick pay and maternity pay
• Student loan repayments
• Working families' tax credits
• Stakeholder pensions for employees

For more information on these subjects, see our Employing Staff section.

Click here to view more information on employing staff

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