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When a new employee starts with an organisation, the employer needs to obtain several pieces of information to ensure the employee is set-up correctly for the purpose of paying on time and accurately. This means obtaining information that will:

1. •

   set the employee up on the employer’s payroll system

2. •

   set the employee up on HMRC’s systems, indicating that there is employment

3. •

   getting the tax code correct, and

4. •

   ascertaining whether there is a student loan that needs to be repaid

At this stage, assume that the necessary pre-employment checks have been made. Pre-employment checks are not a direct payroll responsibility and should have been undertaken at the interview stage. These checks are to establish a prospective employee’s right to work in the UK under the Immigration, Asylum and Nationality Act 2006. See the Checking the employee’s right to work guidance note.

The basic employee details needed are:

1. •

   name ― the full forename(s), ie James not Jim and surname

2. •

   date of birth

3. •

   address and postcode. Note