Jus

My partner is running a start-up limited company as sole director, no other employees. Last tax year paid salary below the lower NI earnings limit as company was establishing itself and couldn't afford more. Had no other job or benefits in the tax year, meant didn't need to register as employer or for PAYE. Are now paying salary above the lower NI earnings limit as the company can now afford it. Have registered as employer and for PAYE. Using HMRC Basic Tools to run payroll - what employee start date should they put? As they are registering from this tax year onwards it only lets them put a date from 6/4/24, although they have been a paid employee in reality since the previous tax year. Will it matter that their reported start date isn't actually the date they started? They will be claiming Maternity Allowance later in the year for which they need to have been employed for at least 26 weeks in the last 66 weeks and are worried the 'incorrect' start date will affect entitlement when this is claimed for.