Your business is an employer if it:
- hires someone to work as part of your business
- controls the way in which the person works
- supplies any equipment for that person to use when working for you
Your business will need to register with Inland Revenue as an employer and make pay-as-you-earn (PAYE) and other deductions (such as student loan repayments) from its employees' wages each pay day.
Each month your business lets Inland Revenue know who its employees are, how much they earned and what was deducted from their wages, and pays those deductions to Inland Revenue.
Your business will also need to keep wages records, such as a wage book.
