A new employee payroll setup needs accurate information, a clear first-payday plan and secure handling of personal data. Use this checklist before the first pay run.
Web checklist
- [ ] Confirm the start date, first pay date, pay frequency, agreed pay, payment method and person approving the first payroll input.
- [ ] Obtain a recent P45 or use the current HMRC starter process where there is no P45.
- [ ] Keep sensitive identifiers, bank details and right-to-work documents in the secure staff record, not this checklist.
- [ ] Before the first run, check the employee record, tax code/start information, gross pay basis, deductions and payment instruction with the authorised reviewer.
- [ ] Report employee information to HMRC on or before the first payday, then retain the payroll and payment evidence.
- [ ] Consider the Employer Payment Summary (EPS) position where relevant, including a tax month in which no employees were paid; keep this separate from CIS nil-return or inactivity reporting.
- [ ] After the first payment, record the next review date for pay, pension and any correction required.
Download
Use the editable or printable checklist to keep the setup evidence and next actions together.
Next step
Use the checklist before the first payday and keep sensitive information in the secure staff record, not the checklist.
Important
General information only. Check the current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - Reporting to HMRC: EPS
- GOV.UK - Employee information to give to HMRC