Any business which has employees will need to run a payroll, and possibly deduct income tax and national insurance under PAYE rules. Any employee earning over £95 a week is likely to have deductions made (dependant on age and other employment/pension considerations). It is the responsibility of the employer to ensure that the employee is eligible to work in the UK and also to either take a P45 or complete a P46 to make the correct deductions. The employer should also ensure that a statement of particulars is issued within 13 weeks of commencement. The employer also needs to be aware of such issues as SSP, SMP and SPP.