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If your clients set up their PAYE scheme before their staff started working for them

Your client's duties will start on one of two dates:

  • 1 January 2018, if your client first pays their member of staff between 2 April 2017 and 30 June 2017

Or

  • 1 February 2018, if your client first pays their member of staff between 1 July 2017 and 30 September 2017

If your clients set up their PAYE scheme after their staff started working for them

Your client's duties will start on the date their first member of staff started working for them. However, for simplicity we will treat their duties as starting on:

  • 1 January 2018, if you first pay your member of staff between 2 April 2017 and 30 June 2017

Or

  • 1 February 2018, if you first pay your member of staff between 1 July 2017 and 30 September 2017

If your client wants to start their duties from the date they employed their first member of staff, they can contact us.

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