Hi, we have just done a tax return for a client and she wants some info on employing someone part-time and paying their national insurance. Any advice?
Your client will need to register with HMRC and set up a PAYE scheme. This needs to be done as soon as possible, ideally before they actually pay the employee. You can either offer to do this yourself, or the client can contact the revenue themselves. There are certain limits below which neither the employee nor your client will have to pay national insurance. This may be the case if the employee is employed part-time.
