client is taking on a saturday girl - aged 16, has NI number etc
she'll be working approx 5 hours for £20
does she need to be on the payroll?
Replies (6)
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Do you have a payroll?
If you have a PAYE scheme in place, all employees need to be reported on it, including your Saturday girl. If you don't have a scheme in place, then your Saturday girl will not trigger a requirement for one, assuming you are her only or main job.
Only partly
You do have to declare everyone, but ONLY if you have a PAYE scheme in place. If all your employees are paid below the LEL, and none of them have another job, you are not required to have a PAYE scheme. No PAYE scheme, no RTI reporting at all. Thought RTI you had to declare everyone or I am wrong?
Benefits
Agree wth stephuran, only other reason I could see for RTI being an issue is if there were benefits in kind - in which case HMRC expect a PAYE scheme and there would be RTI requirements regardless of amounts paid, I think.
We are also assuming that the saturday girl, who you mention is staff, is actually an employee. If not then PAYE/RTI is irrelevant.
Seems reasonable
A 16 year old only working on Saturdays for just over minimum wage. I think it is a fairly safe assumption. :-) We are also assuming that the saturday girl, who you mention is staff, is actually an employee. If not then PAYE/RTI is irrelevant.