What is a new starter checklist?

There are two meanings. HMRC's starter checklist is the form a new employee completes when they have no P45, so you can work out their tax code. An employer's new starter checklist is the list of everything you must do for a new hire: right to work check, written statement, payroll set-up, pension and probation.

What do I need from a new employee before their first day?

Proof of their right to work in the UK (checked before they start), their P45 or a completed HMRC starter checklist, National Insurance number, date of birth, address, bank details, any student loan plan and an emergency contact.

When must a new employee get a written statement?

On or before their first day of work. This applies to employees and workers. A few items, such as pension and disciplinary details, can follow within 2 months.

When do I tell HMRC about a new employee?

On or before their first payday, by including them on a Full Payment Submission (FPS) from your payroll software.

Does a new employee have to be put in a pension?

If they are aged 22 to State Pension age and earn at least £10,000 a year, you must enrol them in a workplace pension and write to them about it within 6 weeks. Others may have the right to join or opt in.

What if a new starter doesn't have a P45?

Ask them to fill in HMRC's starter checklist. The statement they tick (A, B or C) tells you which tax code to start with until HMRC sends one.

New Starter Checklist UK 2026/27: Free Printable Employer List

The printable new starter checklist

Tick each item as you go. The print button gives a clean one-page version without the rest of the site.

First employee only: before you hire

Register as an employer with HMRC before the first payday, but not more than 2 months before you start paying people⁶. The PAYE reference arrives by post, so leave time.
Take out employers' liability insurance from the day the first employee starts: at least £5 million of cover from an authorised insurer. Going without can mean a fine of £2,500 for every day you're not insured⁷. You don't need it if your only employees are close family members.

Before they start

Send an offer letter recording the start date, pay and any conditions (references, right to work). It isn't legally required, but it records what was agreed.
Check their right to work in the UK, before they do any work, the same way for every hire, and keep a dated copy¹. Step by step: right to work check.
Send the written statement of employment particulars (usually inside the contract) so they can read it before day one². What it must contain: written statement of particulars.
Send your employee privacy notice with the contract. UK GDPR says you must tell people about their data when you collect it. Free wording: employee privacy notice template.
Collect their details: P45 (or the HMRC starter checklist), National Insurance number, date of birth, address, bank details, student or postgraduate loan plan, and an emergency contact³.
Work out their six-month dates and book the probation reviews: probation review template.

Day one

Make sure the written statement has been given, on or before the first day, and record the date you gave it².
Walk them through health and safety for the work they'll actually do, and your sick-absence reporting rules.
Introduce your harassment, disciplinary and grievance policies (disciplinary and grievance details must reach them within 2 months at the latest²).
Hand over equipment, keys and system access, and record what you gave.

First payday

Set them up in your payroll software from the P45 or starter checklist, and report them to HMRC on a Full Payment Submission (FPS) on or before their first payday³.
Give an itemised payslip on or before payday; where pay varies with time worked, show the hours⁸.
Check the rate is at least the minimum wage for their age: £12.71 an hour at 21 and over, £10.85 at 18 to 20, £8.00 under 18 and for apprentices, from 1 April 2026⁹.

First six weeks

Assess them for automatic enrolment. Enrol them if they're aged 22 to State Pension age and earn at least £10,000 a year, and write to them about it within 6 weeks⁴.
First employee only: complete the declaration of compliance with The Pensions Regulator within 5 months of your duties start date¹⁰.

First six months

Hold short written probation reviews at about weeks 4, 8, 12 and 18, and send a summary the same day.
Hold the decision review at least four weeks before the latest date you could give notice before the six-month point. From 1 January 2027 most employees can claim ordinary unfair dismissal after six months' service¹¹.

Records to keep

Payroll records: at least 3 years after the end of the tax year they relate to¹².
Right to work copies: for the whole employment and 2 years after it ends¹.
A dated copy of everything you gave them and everything they signed and returned.

If you'd rather keep this as a dated record, the New Starter Pack's issue log is the same list with columns for the date each item was given and when the signed copy came back.

The HMRC starter checklist: statements A, B and C

If the new employee has no P45, ask them to complete HMRC's starter checklist⁵. They tick one statement, and it decides which tax code you start with until HMRC tells you otherwise:

Statement	What the employee is saying	Starting tax code (2026/27)
A	This is my first job since 6 April, and I haven't had taxable Jobseeker's Allowance, Employment and Support Allowance, taxable Incapacity Benefit, or a State, workplace or private pension.	1257L, cumulative
B	This is now my only job, but since 6 April I've had another job or one of those taxable benefits. No pension.	1257L, week 1 / month 1
C	As well as this job, I have another job or receive a State, workplace or private pension.	BR

The starter checklist also asks about student and postgraduate loans, so you know whether to make loan deductions. If they give you neither a P45 nor a starter checklist, you'll usually have to use tax code 0T on a non-cumulative basis until HMRC sends the right code, which tends to mean a surprised new starter on their first payslip.

Onboarding checklist vs the legal checklist

An onboarding checklist is usually about the first week: desk, laptop, introductions, training. That matters, but most of the legal duties fall before day one or on the first payday, which is why the checklist above is ordered by date rather than by department.

Only some of the items are statutory: the right to work check (strictly, it's what gives you a defence against a penalty), the written statement, the privacy notice, payroll reporting, payslips, the minimum wage and the pension duties. The offer letter, issue log and probation reviews are there because they protect you if you ever need to show what happened.

Common new starter mistakes

Letting someone start work on Monday with the right to work check booked for Wednesday. A check after work starts doesn't protect the days before it¹.
Giving the written statement in week three. It's due on or before day one².
Not asking for a P45 or starter checklist, so payroll guesses the tax code.
Forgetting the pension letter after enrolling someone⁴.
Only starting to write things down when you're already worried about the hire.

New starter checklist (2026/27): everything to do for a new employee