Intelligent Issue 25 | Page 17



The right to work in the UK is the first check that needs to take place as employers can face hefty fines if they have not checked this properly . If someone is not a British citizen , their visa needs to allow for work as some immigration permissions are issued on the basis that the person cannot work , can only work for a specific employer or immigration ‘ sponsor ’ or with restrictions on the type of work or number of hours .
Some roles may legally require the employee to have certain qualifications or a membership to an industry body . Business owners need to ensure these are in place and match the identity of the employee . It is also sensible to check the references supplied .
Think about employee benefits
To attract the best talent , business owners may want to consider staff perks such as a company car , mileage , free lunches or a gym membership if they can afford it . These benefits are deductible , meaning that you can claim tax back on them .
Be health and safety compliant
Employers must prevent risks to the health , safety and well-being of staff . It is also expected to give proper training to employees so they don ’ t pose a risk to themselves or others .
The Health and Safety Act legally requires measures to be in place to keep staff safe and well both physically and mentally .
This includes fire safety , first aid training and equipment , reporting and monitoring processes , reasonable adjustments in the workplace for employees with disabilities or health conditions , providing safety kits and training where applicable and ensuring access to equipment , tools and welfare facilities .
Inform HMRC of the hire
Business owners need to register with HMRC as an employer when they first take on staff and then alert HMRC when each new employee starts , when they stop working for the company and about Pay as You Earn ( PAYE ). Founders need to set up PAYE before the first payday .
Set up auto-enrolment and workplace pension schemes
Workplace pensions were introduced by the government to help employees save for the future . Employers need to set up a workplace pension scheme and automatically enrol every eligible employee when they start working .
The employer must also pay at least 3 % into these workplace pensions when employees are contributing , but employees can choose to opt-out and non-auto-enrolment-eligible employees can choose to opt-in .
Put a payroll plan in place
Staff rely on their wages from their employers , so employers must meet their obligations , i . e ., staff receiving the correct amount of pay on time and this is accurately reported to HMRC .
Some business owners , if only hiring one or two people , may decide to run payroll themselves using payroll software to calculate , record and report pay . Some may find it more beneficial to have an accountant or payroll provider manage their payroll processing , but they need to be aware of the cost of this .
Draw up offer letters , contracts and employee handbooks
Certain documents must be given to employees , such as employment contracts , and some that it is best practice to have , such as offer letters and staff handbooks .
Offer letters should include a reminder of the job title , description and pay so that it is down in writing . Staff handbooks are a supplement to this and typically go into more detail about a wide range of useful subjects – this can include company policies , using the Internet and social media , expectations about behaviour , uniform and how to book time off . �

Intelligent SME . tech
. tech