It must include:
- Your business’s name.
- The employee’s name, job title and start date.
- Their salary and their pay-date.
- The hours and days they will/may be required to work.
- Holiday entitlements.
- If the employee has a right to relocate.
How can I legally hire someone?
Hire and pay employees
- Get an Employer Identification Number (EIN)
- Find out whether you need state or local tax IDs.
- Decide if you want an independent contractor or an employee.
- Ensure new employees return a completed W-4 form.
- Schedule pay periods to coordinate tax withholding for IRS.
What personal details do employers need?
Employers can keep the following data about their employees without their permission:
- name.
- address.
- date of birth.
- sex.
- education and qualifications.
- work experience.
- National Insurance number.
- tax code.
When do you need to register as an employer?
As soon as you first employ someone, you will need to register as an employer with HMRC if any of the following is true:
Do you have to register as employer if pay is below threshold?
If so and if their pay is below the threshold and you have no other employees above the threshold, then no registration is required. If they have another job then register as an employer and deduct tax at basic rate.
Do you have to register as a casual worker?
Declaring the income from your employment as their only source of income. If so and if their pay is below the threshold and you have no other employees above the threshold, then no registration is required.
Do you need to register for pay as you earn?
Employers need to register for Pay As You Earn (PAYE) using Revenue’s online eregistration facility or you can outsource tax registration and payroll to a professional. You may need to apply for Relevant Contracts Tax (RCT) if you hire sub-contractors in the construction, forestry or meat-processing industry.
