Process a new starter?

The Full Payment Submission reports new starters to HMRC.

Mandatory information for new starters

  • Surname

  • Forename 1

  • Date of Birth

  • Date Started

  • Starting Declaration (P46)

  • Address – first two lines and Postcode

Desirable information for new starters

  • Forename 2

  • NI Number is desirable; however, not knowing the NI Number for some of your employees does not stop submission to HMRC.

  • Normal Hours Worked Per Week

Information required for new starters in certain circumstances

  • Irregular Payment Indicator (if applicable to an employee, requires completion before your first RTI alignment is carried out by Full Payment Submission).

  • Passport Number

  • Occupational Pension (only applies if you are running a pensioners’ payroll).

How to process an new starter with a P45 (in the current tax year)

Process a new starter with a P45 in the previous tax year

Process a new starter without a P45

Receiving P45 after the employee's first pay day