HM Revenue & Customs

Date first employee started and Employee

Date first employee started

The first date from which an employee was in the employment of an employer.

Employee

An employee is anyone to whom you pay money in return for them working for you under a ‘Contract of Service’ which can be written, spoken or implied.

For example by the simple fact that somebody works for you and you pay them, they are your employee. An employee can be full time, part-time or casual.