Payroll

Payroll Accountant Checklist for First Employees

Hiring your first employee? Use this checklist to compare payroll accountants, PAYE setup, records, pensions, and payday reporting support.

Published 8 October 2024Updated 13 June 20266 min read

Hiring a first employee turns payroll into a regular compliance process, not a once-a-year admin task. A payroll accountant should help you understand PAYE setup, payday reporting, records, pensions, and how payroll connects with bookkeeping and company accounts.

Written by

FindAccountants.uk editorial team

Directory editors who maintain accountant-comparison guidance using official sources, service-page context, and FindAccountants.uk profile data.

Reviewed

Last checked 13 June 2026.

Official source links are provided where rules, thresholds, or compliance duties may change.

How this guide is reviewed

FindAccountants.uk guides are reviewed for practical accountant-comparison usefulness, source quality, internal service-page alignment, and clear warnings where tax rules or thresholds may change. Where a guide discusses HMRC, tax, VAT, payroll, or company compliance, it links to official GOV.UK or HMRC resources so readers can verify current rules before making decisions.

Start with the first payday

Payroll support should be organised before the first payday, because PAYE registration, employee starter information, payroll software, payslips, deductions, and HMRC reporting all need to work together. Do not wait until the employee has already been paid.

Ask whether the accountant will run payroll for you, review an in-house payroll setup, or coordinate with separate payroll software so responsibilities are clear.

What should you prepare before choosing a payroll accountant?

Before choosing a payroll accountant for a first employee, prepare the planned start date, first payday, pay frequency, salary or hourly-rate details, expected hours, employee starter information, benefits, expenses, pension questions, and whether you already have payroll software. The accountant needs to know whether you are already registered as an employer, whether PAYE references have arrived, who will submit Full Payment Submissions, and who will monitor payment deadlines to HMRC. Ask how payslips, tax codes, student loans, statutory pay, workplace pension duties, leavers, joiners, and year-end reports will be handled. You should also confirm how payroll journals will reach your bookkeeping system and who checks that employee costs are posted correctly. Before appointing a firm, check current GOV.UK and The Pensions Regulator guidance, then agree scope, deadlines, data security, and response times in writing.

Check pension responsibilities early

Payroll and workplace pension duties are connected. If you employ staff, ask whether the accountant will help assess workers, communicate pension duties, process opt-ins or opt-outs, and coordinate contributions with your pension provider.

If pension support is excluded from the payroll fee, make sure you know who is responsible for monitoring ages, earnings, records, and re-enrolment duties.

Agree reporting and record ownership

A good payroll process states who collects starter details, who approves payroll changes, who files reports, who pays HMRC, and who stores records. This matters when pay changes, bonuses, deductions, holidays, sickness, or leavers create extra work.

Ask for a monthly calendar so you know when information must be sent, when payslips are issued, and when tax, National Insurance, and pension amounts need attention.

What to prepare before speaking to an accountant

- First payday and pay frequency
- Employee starter information
- PAYE registration status
- Pension duty questions
- Payroll software and bookkeeping access

Official guidance to check

Rules and thresholds can change. Use these official sources alongside accountant advice before making tax or compliance decisions.

Register as an employerGOV.UK guidance on registering with HMRC before paying employees and getting PAYE references.PAYE and payroll for employersOfficial PAYE guidance covering reporting pay and deductions, payroll setup, and employer responsibilities.Payroll record keepingHMRC guidance on keeping PAYE records and how long records must be retained.Automatic enrolment dutiesThe Pensions Regulator guidance on workplace pension duties for employers.

Related accountant resources

Compare payroll accountantsFind firms that support PAYE, payslips, RTI submissions, pension administration, and year-end payroll tasks.Browse startup accountantsShortlist accountants that can connect payroll with company setup, bookkeeping, and founder planning.Request a payroll accountant quoteShare your employee count, payday, software, and payroll questions so suitable firms can respond.Read the accountant selection guideUse broader selection criteria before appointing an accountant or payroll provider.