To hire your first employee in the UK you must register as an employer with HMRC before their first payday, check their right to work, take out employers liability insurance of at least GBP 5 million, set up PAYE, and give them a written statement of employment particulars from day one.
Register as an employer - Register with HMRC before the first payday to get a PAYE reference. You...
Check right to work - Confirm the person can legally work in the UK before they start, using their...
Employers liability insurance - A legal requirement once you have staff: at least GBP 5 million of...
Written statement of particulars - Give a written statement of the main employment terms on or...
Plus 4 more in the full guide

freedomisntfree.co.uk/guides/first-employee-uk