Payroll requirements

client has taken on one member of staff at national minimum wage £5.80 ph for 16 hours per week. So thats £92.80 pw. Since this is below the nic lower earning limit £95 for 0910), my client doesnt have to register with HMRC and make deductions.  If the member of staff wants a "payslip" is it ok for my client to basically use some format of their own preference e.g. just a word document with their own headed logo on it...just make up something?

is this right?

 

many thanks

Comments
petersaxton's picture

yes

petersaxton | | Permalink

As long as it's a payslip that's fine

carnmores's picture

and no

carnmores | | Permalink

the employee has a right to a p60 and to know that he is being credited with national insurance contributions, and there is a small possibility that they may be entitle to WTC - run a payroll

but they wont be getting nic credits until they reach £95 p/w

Anonymous | | Permalink

i have asked the client to use a proforma payslip (just a word document etc) to inform them of their salary (for pension credits) but i dont think they need to register with hmrc until £95 is reached???