When a new employee is added to the payroll it is the employer's responsibility to ensure they meet the employee's rights and deduct the correct amount of tax from their salary.
HMRC’s guidance lists the following requirements that an employer must meet for employees on full-time and part-time contracts:
- a written statement of employment or contract;
- the statutory minimum level of paid holiday;
- a payslip showing all deductions, such as National Insurance contributions (NICs);
- the statutory minimum length of rest breaks;
- Statutory Sick Pay (SSP); and
- maternity, paternity and adoption pay and leave.
Employers must also:
- make sure employees do not work longer than the maximum allowed;
- pay employees at least the minimum wage;
- have employer’s liability insurance;
- provide a safe and secure working environment;
- register with HM Revenue and Customs to deal with payroll, tax and NICs;
- consider flexible working requests;
- avoid discrimination in the workplace; and
- make reasonable adjustments to their business premises if an employee is disabled.