Episode 5: Paying People. Taking on your first worker - or even just employing a mate to help you on a casual basis - is a big step for any start up or small firm. "Suddenly, you're all grown up - so hats off to business owners who take people on" says Ellie. In this episode, she's joined by payroll whizz Esme Rush to set out all the essentials of registering as an employer - and the mechanics. paperwork and costs involved. Nigel asks about issues ranging from workplace pension responsibilities to tax coding, whether you need payroll software, and the different treatment of contractors as opposed to direct employees. Ellie also estimates typical costs for getting your accountant or a specialist firm to run your payroll for you.