Registering as an employer

Registering as an employer

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I have a client who is employing someone part-time, 16 hours per week at minimum wage, so £104 gross. According to GOV.UK the business does not need to register as an employer. Is this really the case? I understood that RTI returns must be filed if employees are paid regardless of their salary level. Surely the employer is obliged to provide payslips at least?

P.S.  The proposed employee has no other job, there will be no taxable benefits either.

Many thanks!

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Euan's picture
By Euan MacLennan
13th Oct 2014 15:23

Yes - it really is the case

If an employer has no employees earning more than the NI LEL of £111 a week and none of the employees have other jobs (and so, pay no tax), the employer does not need a PAYE scheme and if there is no PAYE scheme, it follows that there is no requirement to report PAYE under RTI.  If there is a PAYE scheme, the employer must include all the employees paid under £111 in the RTI reports.

If there are no deductions from pay, there is obviously no PAYE reason for payslips, but I think that there may be some other legislation to say that all employees should be given a payslip.

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