You must register even if you’re only employing yourself, for example as the only director of a limited company.
You must register before the first payday. It can take up to 5 working days to get your employer PAYE reference number. You cannot register more than 2 months before you start paying people.
If your business starts employing people on or after 6 April, you’ll get your employer PAYE reference number by 31 July.
To pay an employee before you get your employer PAYE reference number, you should:
Store your full payment submission.
Send a late full payment submission to HMRC.
If you don't yet have your PAYE reference number and want to run a pay run. Please get in touch with a member of the support team.