New employee coming to work from abroad

Requirements

If your new employee has come from abroad they will not have a form P45. You’ll need their: full name gender date of birth full address (including postcode) National Insurance number (if the employee knows it) To work out what deductions to make from your employee’s pay: you’ll need their starter declaration find out if they have a student loan which is not fully repaid The starter declaration should say one of the following: this is their first job since 6 April and they have not been receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable Incapacity Benefit, State Pension or occupational pension this is their only job, but since 6 April they have had another job, or have received taxable Jobseeker’s Allowance, Employment and Support Allowance or taxable Incapacity Benefit — they do not receive a state or occupational pension they have another job or receive a state or occupational pension You must keep a record of your employee’s answers and report this to