business.wales.gov.uk : Register As An Employer

Organization : Business Wales
Type of Facility : Register As An Employer
Country: Wales

Website : business.wales.gov.uk/govuk/register-employer
Register Here : https://www.gov.uk/register-employer/y

Register As An Employer :

You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

Related : University of South Wales Students Online Enrolment : www.statusin.org/9249.html

You must register before the first payday. It can take up to 2 weeks. You can’t register more than 2 months before you start paying people.

You must register if you’re employing yourself, eg as the only director of a limited company.

Most new employers can register online. Find out whether you need to register and how to do it.

Employing staff for the first time:
** There are 6 things you need to do when employing staff for the first time.
** Decide how much to pay someone – you must pay your employee at least the National Minimum Wage.
** Check if someone has the legal right to work in the UK. You may have to do other employment checks as well.
** Apply for a DBS check (formerly known as a CRB check) if you work in a field that requires one, eg with vulnerable people or security.
** Get employment insurance – you need employers’ liability insurance as soon as you become an employer.
** Send details of the job (including terms and conditions) in writing to your employee. You need to give your employee a written statement of employment if you’re employing someone for more than 1 month.
** Tell HM Revenue and Customs (HMRC) by registering as an employer – you can do this up to 4 weeks before you pay your new staff.

What you must do as a Construction Industry Scheme (CIS) contractor:
You must register as a contractor with the Construction Industry Scheme (CIS) if:
** you pay subcontractors to do construction work
** your business doesn’t do construction work but you usually spend more than £1 million a year on construction

You may be a sole trader, in a partnership or own a limited company.

If you’re not sure if you need to register, check who is covered by CIS.

Rules you must follow:
** You must register for CIS before you take on your first subcontractor.
** You must check if you should employ the person instead of subcontracting the work. You may get a penalty if they should be an employee instead.
** Check with HM Revenue and Customs (HMRC) that your subcontractors are registered with CIS.
** When you pay subcontractors, you’ll usually need to make deductions from their payments and pay the money to HMRC. Deductions count as advance payments towards the subcontractor’s tax and National Insurance bill.
** You’ll need to file monthly returns and keep full CIS records – you may get a penalty if you don’t.
** You must let HMRC know about any changes to your business.

Who is covered by CIS:
The Construction Industry Scheme (CIS) covers most construction work to buildings, including site preparation, decorating and refurbishment.

Mainstream contractors:
If your business is construction and you pay subcontractors for construction work, you’re a ‘mainstream’ contractor. This applies if you’re a:
** builder
** labour agency
** gangmaster (or gang leader)
** property developer

Deemed contractors:
You count as a ‘deemed’ contractor if your business doesn’t do construction work but you spend an average of more than £1 million a year on construction in any 3-year period. This could apply to:
** housing association or arm’s length management organisations (ALMOs)
** local authorities
** government departments

Exceptions for contractors:
CIS doesn’t apply if your work is:
** paid for by a charity or trust
** paid for by a governing body or head teacher of a maintained school on behalf of the local education authority
** on the subcontractor’s own property and worth less than £1,000 excluding materials – you must call the CIS helpline to get an exemption

CIS also doesn’t apply if you’re a deemed contractor paying for:
** work on property (that isn’t for sale or rent) for your own business use
** a construction contract worth less than £1,000 excluding materials – you must call the CIS helpline to get an exemption

Construction work not covered by CIS:
There are also certain jobs that are exempt from the scheme, including:
** architecture and surveying
** scaffolding hire (with no labour)
** carpet fitting
** delivering materials
** work on construction sites that is clearly not construction, eg running a canteen or site facilities

The CIS guide for contractors and subcontractors explains in full what type of work is covered by CIS.