Step 1
Registration submitted
Starts the employer-registration process before the real first payday.
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UK first-payroll guide
Late PAYE registration: can you run payroll before your PAYE reference arrives?
Keep the actual first payday, employer registration, stored FPS and reference arrival in the right order—without treating the first payment as informal.
UK employersReviewed July 2026Based on HMRC employer-registration guidance
The supported route
A missing reference does not make the first payroll informal.
Where registration was submitted before the first payday but the PAYE reference has not arrived, HMRC says to run payroll, store the FPS and send a late FPS once the reference is available.
Local-only first-payroll guide
What should happen before the PAYE reference arrives?
Choose the closest facts, then submit the route. This guide does not register an employer, send an FPS or decide the accuracy of a real payroll.
Has employer registration been submitted?
Four-date control
Keep the first payroll timeline intact.
Step 2
First payday
The actual payment date that drives first-payroll and FPS reporting facts.
Step 3
PAYE reference received
Enables the stored first FPS to be sent to HMRC.
Step 4
FPS sent
Records when the delayed report was actually submitted and responded to.
Do not rewrite the facts
Do not move the payday, invent a reference or fold the first payment into next month.
Keep the actual payment date, approved payroll result and registration evidence. If registration was not completed before payday or the reporting history is unclear, use a maintained catch-up or specialist route rather than guessing.
Browse all first-payroll routes
This static route browser is available with or without JavaScript. It does not decide an individual employer’s reporting position.
Complete the normal first-payroll route
Employer registration is in place and the PAYE reference has arrived before the first payday. The first run can use the ordinary payroll and FPS controls.
Start with: Verify the employer PAYE and Accounts Office references in payroll software.
Run payroll, store the FPS and send it once the reference arrives
Employer registration was submitted before the first payday, but the PAYE reference has not arrived. HMRC describes a specific first-payroll path for this situation.
Start with: Run the actual first payroll for the real payment date using maintained payroll software.
Register as an employer before the first payday
The first payday has not happened and employer registration has not been confirmed. This should be completed before pay is due; HMRC does not allow registration more than two months before payments start.
Start with: Submit the employer registration using the real expected first payday.
Treat this as a first-payroll catch-up, not an informal payment
Payday has passed and registration was not confirmed in time. Preserve the actual payment and employment facts before choosing a maintained catch-up or late-reporting route.
Start with: Register immediately and keep the actual payment date, pay evidence and employee details together.
Preserve the first-payroll history and review before submitting again
The PAYE reference, payday or submission status is unclear, or an FPS may already have been sent. Another report should not be guessed or duplicated.
Start with: Reconcile registration correspondence, the actual payday, payroll output and all stored or submitted FPS attempts.
Register before the real first payday
HMRC says employers must register before the first payday and cannot register more than two months before people start being paid. The employer PAYE reference is then sent by letter, so first-payroll timing needs a deliberate control rather than a last-minute workaround. Register as an employer.
When the reference has not arrived
Where employer registration was submitted before the first payday but the PAYE reference has not yet arrived, HMRC’s stated route is to:
- run payroll for the actual payment date;
- store the FPS; and
- send a late FPS as soon as the PAYE reference arrives.
The delayed reference does not make the first payment informal. Keep the payroll calculation, payslip, payment and stored-report evidence together. Do not invent an employer reference or change the payment date to make the record look tidier.
Four dates to retain
Keep these dates separate in the first-payroll record:
- employer-registration submission;
- actual first payday;
- employer PAYE reference arrival; and
- stored or submitted FPS date and response.
They explain the first-payroll timeline without rewriting the factual payment date. The employer’s PAYE and Accounts Office references are employer data needed on reporting and payment workflows once HMRC has issued them. Read HMRC’s reporting fields guidance.
If registration has not been submitted
If the first payday has not happened, register immediately using the real expected payment date. Use the time while waiting for the reference to prepare controlled employee records, pay inputs, payroll calendar, pension duties and first-payroll review.
If payday has already happened and registration was not confirmed, preserve the actual payment, employment and payroll facts. Do not fold the payment into a later run or submit a guessed duplicate report. This is a catch-up and correction question, not the supported stored-FPS path.
The normal FPS rule still matters
In normal payroll operation, the FPS is due on or before payday. The stored-FPS route is a narrow first-registration workflow, not permission to report future payrolls late. GOV.UK: reporting payroll to HMRC.
HMRC’s late-reporting rules and penalty treatment are separate from the practical need to submit the correct report promptly once the reference is available. Do not assume an outcome or choose a reason code merely because the payroll is new. Read HMRC’s late-reporting guidance.
First-payroll handoff
Before considering the first payroll ready for approval, verify:
- employer registration and reference status;
- correct legal entity, employee record and payment date;
- approved gross-pay inputs and payroll output;
- FPS storage or submission state;
- payslip and employee-payment preparation; and
- pension and retained-record controls that apply to the employer.
Use the new employer checklist, Lesson 8: Gather, calculate and check payroll, and Lesson 9: Produce payslips, pay employees and send FPS for those controlled steps.
Sources and review
Reviewed July 2026 by the Workmax payroll team. This is general UK payroll information, not tax, legal or accountancy advice. Employee status, missed payments, historic payroll, pension duties and late reporting can require a different route.
Build the first payroll properly
Registration is only one control before the first payday.
Use the new-employer checklist for setup, Lesson 8 for payroll-run control, and Lesson 9 for payslips, payments and FPS reporting.
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