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Does my client need to register for PAYE?

I have a client who operates a chalet rental business in France. They pay their seasonal staff below the LEL of £97pw. However, they also provide some benefits to the employees such as accommodation (necessary for the job), a couple of meals a week, ski passes and ski insurance. 

Does my client need to operate PAYE? I understand that if all your staff are paid below the LEL, then registration for PAYE is not necessary but not sure if this is still the case if benefits are also provided. 

Can anyone help? Thanks in advance. 


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08th Sep 2010 11:25


What is the relevance to the UK?

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08th Sep 2010 11:42




I think your client may have a problem they should be paying taxes and Social charges in France!


Effectively these people are working on the black, both your client and the employees could be liable to fine etc.


France is very strict on this , I am Accountant based in France and have had a client arrested and all assets confiscated until he could prove he and all his employees where registered.


Jeremy Godwin

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08th Sep 2010 12:25

Client is a UK company

Just to clarify, the staff are employed by a UK company. The UK staff employed in France have been issued with E101 certificates so that they can continue to pay UK NI rather than the French social security contributions.

So do they still need to register for PAYE given that they are below the LEL but are receiving benefits?

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08th Sep 2010 12:52


Tax is probably due in France as I assume the company has a permanent establishment in France? Also what about CT on same basis ?



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By help4u
29th Nov 2010 13:53

PAYE registration

As far as registration is concerned. If the basic pay plus benefits reach the LEL level than you may have to pay NI so you would need to register.

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29th Nov 2010 15:30

NO UK Liability (I think)

Many years ago I worked for a company who put UK labour onto the EuroDisney site in Paris.

They were employed at a permanent establishment in France and so had no UK liabilities at all (why would they?)

But French local taxes etc were due

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