Register Employee Backdated

Hi, A friend of mine is an employer and he employed someone from 04/2022 to 02/2023 . He was paying him his salary by cash . Now he want to register him as employee for that period to correct the mistake not to register him in his payroll. What is the process that he should do to correct the mistake and to register him backdated ? Thanks,

Hi ,
 

You can contact us on 0300 200 3200 to make the registration over the phone. You may be able to do this online by going to :  Register as an employer  . Thank you .

how much the penalty is going to be for the late registration ?

Hi,
You should be able to put a reason for the late submission which are generally what drive the penalities.
Thank you.