The ‘duties start date’ is the date the employer's duties start to apply to their employees, i.e. the date the first worker begins to be employed by them. We're referring to the date from which the first worker’s contract with the employer takes effect, i.e. the contractual start of employment. For most employers, this will be straightforward.
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Note that it does not matter whether the worker is going to be paid above or below the lower earnings limit for national insurance. Even if the employer is not required to set up a PAYE scheme by His Majesty’s Revenue and Customs (HMRC), the employer duties and safeguards will start to apply from the date their first worker begins to be employed by them.

Please note this information is subject to updates, and you can find more in-depth information here.