Registration of employers for Pay As You Earn (PAYE)

Separate registration numbers for the same employer

You may choose to have separate registration numbers for different groups of employees. For example, where you:

  • have several branches that are registered separately for PAYE (employees must be paid from that branch, not from head office)
  • have separate wages records for different employee groups (for example, office and factory)
  • pay an employee a salary and a pension
  • are a limited company and wish to make your returns under a separate registration number for directors.

If this is the case, you can either:

  • make all payments due to the Collector General under each registration number
  • arrange with us to pay all amounts under the 'head office' registration number.  


If an employee transfers from one registration number to another, you must follow the procedures set out in ‘Commencing and ceasing employees’.

Next: Change of ownership of a business