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Should I register as an Employer?

Should I register as an Employer?

Hi,

A company client where 2 directors, 2 spouses and 2 more employees receive monthly salary under LEL.

1) Do they have to register as Employer?

2) If they don't have to register as Employer, how can the company issue payslips and P60 for the employees? 

Your help is appreciated. 

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04th Mar 2016 13:18

No

 - assuming that:

by "register as Employer", you mean "apply for a PAYE scheme", andnone of the 6 employees have another job or pension.

In the absence of a PAYE scheme, the company can issue payslips in whatever form it likes - it can use payroll software or just have an Excel template.

Form P60 is a PAYE form.  If there is no PAYE scheme, there can be no form P60.  Again, you could use payroll software to produce a P60 look-alike without a PAYE reference or just issue a letter in Word or Excel to confirm the annual gross pay.

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04th Mar 2016 13:25

Thank you so much Euan,

It is really a comprehensive answer; 

 

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By JimFerd
04th Mar 2016 14:12

Just remember that salaries below the LEL wont qualify for state benefits/pensions etc.

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