You normally have to register your business for Pay As You Earn (PAYE) if you employ people. This is the system used by HMRC to collect tax and National Insurance from employees’ wages. However, your LLP will be exempt from registering for PAYE if none of your employees:
Receives more than £112 per week
Gets expenses and benefits
Has another job
Receives a pension
Is a subcontractor under the Construction Industry Scheme (CIS)
You will, however, still have to run payroll and keep payroll records if you employ anyone at all. Click here to find out what to do when employing people for the first time.