To help prevent any problems with a new worker's first payment of wages, you should:
- Ensure they are aware of payment dates and method of payment.
- Check they understand their pay rate, especially if it varies.
- Check all necessary information is provided and correct. For example, bank details.
- Ensure any requirements for income tax and National Insurance are followed correctly. Workers must pay tax on wages through a pay system called 'Pay As You Earn' (PAYE). Employers or their payroll providers use this system to make these deductions from wages before they are paid.
- Remember, within two months of an employee starting work you must provide them with a Written Statement of Terms and Conditions of Employment.
Source: © ACAS