Enter the first pay day, or the first date you made payments of expenses or provided benefits to your employees

The first pay date is the date an employee was paid any salary, expenses and/or provided benefits for the first time. You can register up to 28 days before the first pay date. If you are not certain whether you need to register, HM Revenue & Customs (HMRC) recommend you check the Register as an employer guide. If you want to know more about what HMRC considers to be an expense/benefit there's more information in the guide Expenses and benefits: the basics.